|
|
Amendment of Act of 1958 (bookmakers).
|
11.—(1) The Act of 1958 is hereby amended by the substitution for section 32 of the following sections:
|
| | |
“Levies payable by authorised bookmakers on bets.
|
32.—(1) (a) A licensed bookmaker who enters into a bet at a greyhound race track, on an event taking place there or elsewhere, other than by means of telecommunications from outside the race track, shall pay to the Board a levy on such bet.
|
|
|
(b) The rates of levy payable under paragraph (a) of this subsection shall be—
|
|
|
(i) in respect of a bet with a licensed bookmaker other than in a betting office and placed solely on a greyhound race taking place at the greyhound race track at which the bet is placed, zero per cent. or such other percentage of not more than 5 per cent. as the Board, with the consent of the Minister, may from time to time prescribe, or
|
|
|
(ii) in respect of all bets placed in a betting office at a greyhound race track and in respect of any bet placed at a greyhound race track where all or any part of that bet relates to an event being either a greyhound race or any other event taking place elsewhere, the same rate of levy as that rate of excise duty which would apply under
section 24
of the
Finance Act, 1926
(as amended by
section 117
of the
Finance Act, 1999
), to such bet if it was placed other than at a greyhound race track.
|
|
|
(c) If the event the subject of a bet under paragraph (b)(i) of this subsection is determined in favour of the person with whom the bookmaker enters into the bet, the bookmaker shall, from the total amount which he would otherwise pay or credit to that person in respect of the bet, make a deduction calculated at the rate of percentage referred to in that subparagraph of that total amount.
|
|
|
(d) For the purposes of this section the amount of a bet shall be taken to be the sum which, by the terms of the bet, the bookmaker by whom it is entered into, will be entitled to receive, retain or take credit for if the event the subject of the bet, is determined in his favour.
|
|
|
(2) Subsection (1)(b)(ii) of this section shall come into operation on such day as the Minister may appoint by order.
|
|
| | |
Turnover charge payable by authorised bookmakers on bets.
|
32A.— (1) A licensed bookmaker who enters into a bet at a greyhound race track, on an event taking place there or elsewhere, other than by means of telecommunications from outside the race track, the subject of levy under section 32 of the Act, shall pay to the Board a turnover charge on such bet.
|
|
|
(2) The rate of turnover charge payable under subsection (1) of this section shall be—
|
|
|
(a) in respect of a bet with a licensed bookmaker other than in a betting office and placed solely on a greyhound race taking place at the track at which the bet is placed, 0.3 per cent. or such other percentage of not more than 2.5 per cent. as the Board, with the consent of the Minister, may from time to time prescribe, and
|
|
|
(b) in respect of all bets placed in a betting office and in respect of any bet placed at a greyhound race track where all or any part of that bet relates to an event being either a greyhound race or any other event taking place elsewhere, 0.3 per cent. or such other percentage standing specified under section 54D of the
Irish Horseracing Industry Act, 1994
.
|
|
| | |
Flat rate charges payable by authorised bookmakers.
|
32B.—The Board may make such flat rate charges as it considers necessary and appropriate in respect of—
|
|
|
(a) a licensed bookmaker operating at a greyhound race track,
|
|
|
(b) a pitch held by a licensed bookmaker at a greyhound race track, or
|
|
|
(c) a betting office,
|
|
|
and different charges may be made in respect of different locations or greyhound race meetings held at greyhound race tracks having regard to the potential value of the location or meeting for the business of bookmaking.
|
|
| | |
Suspension or revocation of course-betting permit if levy or charges are not paid.
|
32C.—(1) (a) A licensed bookmaker who fails or neglects to pay any sum payable by him in respect of a levy or charges due under this Act may have any permit granted to him under section 29 of this Act suspended or revoked by the Board.
|
|
|
(b) The Board may restore any such permit where it is satisfied that all arrears of levy and charges due under this Act (including interest at an appropriate percentage rate) have been paid.
|
|
|
(2) Every levy or charge payable by any person shall be recoverable from that person by the Board as a simple contract debt in any court of competent jurisdiction.
|
|
|
(3) (a) Where a licensed bookmaker is found not to have paid levy or charges due under this Act or not to have made proper returns to the Board in respect of such levy or charges or both for a period of one month, the Board may make an assessment of levy or charge due and may charge interest at an appropriate rate from the day on which any such levy or charge first became due and in doing so shall have regard to the level of interest rates generally in the State.
|
|
|
(b) (i) Subject to subparagraph (ii) of this paragraph, interest at an appropriate percentage rate to be charged by the Board under this section shall be 10 per cent. per annum.
|
|
|
(ii) The Board may, with the consent of the Minister, if it is satisfied that the appropriate percentage rate for the time being standing specified in this section, ought, having regard to the level of rates of interest generally in the State, to be varied, by regulations vary the rate of interest so standing specified and this section shall have effect in accordance with the terms of any such regulations.
|
|
|
(4) (a) Whenever it is proved to the satisfaction of the Board that a bet in respect of which a levy or a charge is payable has become a void bet the Board may, subject to such conditions as it thinks fit to impose, either, as the case may require, repay the levy or charge paid or remit the levy or charge chargeable in respect of such bet.
|
|
|
(b) In this paragraph ‘void bet’ means a bet placed either on a greyhound in a race at a race track or on another event which has been abandoned, declared void for any reason other than the mutual consent of the parties thereto or postponed to another day.
|
|
| | |
Regulations in relation to betting offices.
|
32D.—(1) Subject to this section, the Board may, by regulations, provide for—
|
|
|
(a) the permitting of licensed bookmakers to operate from betting offices at greyhound race tracks,
|
|
|
(b) the regulation of—
|
|
|
(i) the range of betting services to be made available at betting offices,
|
|
|
(ii) the structure and location of betting offices,
|
|
|
(iii) the operation and opening hours of betting offices,
|
|
|
(iv) the persons who may be admitted to, or permitted to place bets at, betting offices,
|
|
|
(v) good order and conduct at betting offices.
|
|
|
(2) Any regulations made under subsection (1)(b)(iii) of this section in respect of the opening hours of betting offices shall not permit such betting offices to open for business for any time before the public are permitted admission to a greyhound race track or to remain open later than two hours after the conclusion of the last race.
|
|
|
(3) The Board may, where a licensed bookmaker has failed to comply with any regulations made under this section, suspend for such time as it thinks fit or revoke his course-betting permit.”.
|
|
|
| |
(2) Section 33 of the Act of 1958 is hereby amended by the substitution for subsection (1) of the following subsections:
|
|
| |
“(1) The Board may make regulations for securing the payment of levy under section 32 of this Act or charges made under section 32A or 32B of this Act and generally for carrying the provisions of this Chapter in relation to such levies and charges into effect and in particular for—
|
|
| |
(a) requiring bookmakers who are liable to pay such levy or charges—
|
|
| |
(i) to enter, in the prescribed manner and at the prescribed time, particulars of all bets entered into at a greyhound race track in the prescribed records,
|
|
| |
(ii) to retain the records for the prescribed time,
|
|
| |
(iii) to send, on the request of the Board, the records to the Board for its inspection,
|
|
| |
(iv) to furnish copies of the records to the Board at such time or times as may be prescribed;
|
|
| |
(b) the supply, use and supervision of levy or charge paid betting sheets and the making of refunds in respect of unused or partly used such sheets;
|
|
| |
(c) entering into arrangements by the Board with and taking security from bookmakers desiring to pay levy or charges on the basis of returns furnished by them;
|
|
| |
(d) the granting to bookmakers by the Board of remissions or refunds (as the case may require) of a levy or charge in cases in which the whole or any part of the contingent liability of a bookmaker in respect of a bet made, laid or otherwise entered into by him at a greyhound race track is shown to the satisfaction of the Board to have been transferred to another bookmaker by means of a fresh bet made, laid or otherwise entered into by the first-mentioned bookmaker with the second-mentioned bookmaker.
|
|
| |
(1A) A person who, without reasonable excuse, contravenes any regulation made under this section may have any course-betting permit granted to him suspended or revoked by the Board.”.
|
