Finance (No. 2) Act 2013

Amendment of Chapter 1 of Part 2 of Finance Act 2002 (consolidation and modernisation of betting duties law)

54. (1) Chapter 1 (as amended by section 49 of the Finance Act 2011 ) of Part 2 of the Finance Act 2002 is amended—

(a) in section 64—

(i) by substituting the following for the definition of “remote betting intermediary”:

“ ‘remote betting intermediary’ means a person (in this definition referred to as ‘the first-mentioned person’) who, in the course of business, provides facilities, in accordance with a licence for such activity duly granted under any Act, that enable persons to make bets with other persons (other than the first-mentioned person) by remote means;”,

(ii) by substituting the following for the definition of “remote bookmaker”:

“ ‘remote bookmaker’ means a person who carries on the business of a bookmaker by remote means in accordance with a licence for such bookmaking duly granted under any Act;”,

and

(iii) by substituting the following for the definition of “remote means”:

“ ‘remote means’ means, in relation to a communication, any electronic means, and includes—

(a) the internet,

(b) telephone, and

(c) telegraphy (whether or not wireless telegraphy);”,

(b) in section 66A—

(i) in subsection (1)(a) by substituting “€10,000” for “€5,000”,

(ii) in subsection (4)—

(I) in paragraph (a) by substituting “31 May” for “31 October” in each place, and

(II) in paragraph (b) by substituting “30 April” for “30 September”,

and

(iii) by substituting the following for the Table to that section:

“Table

Level of annual turnover

Rates of duty

(1)

(2)

Under €50 million

€10,000

€50 million but less than €75 million

€20,000

€75 million but less than €100 million

€30,000

€100 million but less than €150 million

€40,000

€150 million but less than €200 million

€60,000

€200 million but less than €300 million

€80,000

€300 million but less than €400 million

€120,000

€400 million but less than €500 million

€160,000

€500 million or more

€200,000

”,

and

(c) in section 66B—

(i) in subsection (1)(a) by substituting “€10,000” for “€5,000”,

(ii) in subsection (4)—

(I) in paragraph (a) by substituting “31 May” for “31 October” in each place, and

(II) in paragraph (b) by substituting “30 April” for “30 September”,

and

(iii) by substituting the following for the Table to that section:

“Table

Level of annual commission earnings

Rates of duty

(1)

(2)

Under €3 million

€10,000

€3 million but less than €4,500,000

€20,000

€4,500,000 but less than €6 million

€30,000

€6 million but less than €9 million

€40,000

€9 million but less than €12 million

€60,000

€12 million but less than €18 million

€80,000

€18 million but less than €24 million

€120,000

€24 million but less than €30 million

€160,000

€30 million or more

€200,000

”.

(2) Chapter 1 of Part 2 of the Finance Act 2002 is amended—

(a) in section 65 by substituting “€500” for “€250”,

(b) in section 66—

(i) in subsection (1) by substituting “€760” for “€380”,

(ii) in subsection (3)—

(I) by substituting “€760” for “€380”, and

(II) by substituting “period of 24 months” for “year” in each place,

and

(iii) by substituting the following for subsection (4):

“(4) In this section, ‘period of 24 months’ means a period of 24 months beginning on any 1st day of December.”,

and

(c) by inserting the following sections after section 66:

Payment arrangements for excise duty payable under section 65, 66A or 66B

66C. (1) The excise duty payable under section 65, 66A or 66B, as the case may be, shall, at the option of the person by whom it is so payable, be paid—

(a) in full at the time of the granting or renewal of the licence, or

(b) subject to subsection (2), in two equal instalments as follows:

(i) the first instalment at the time of the granting or renewal of the licence, and

(ii) the second instalment—

(I) in the case of excise duty payable under section 65, on or before 30 November next following the granting or renewal of the licence concerned,

(II) in the case of the excise duty payable under section 66A or 66B, as the case may be, on or before 30 June next following the granting or renewal of the licence concerned.

(2) Where the period between the date of granting the licence concerned and the date on which it falls due for renewal is one year or less, the excise duty payable under section 65, 66A or 66B, as the case may be, shall be paid in full at the time of the granting of the licence.

Payment arrangements for excise duty payable under section 66

66D. (1) The excise duty payable under section 66 on the registration or renewal of the registration of a premises shall, at the option of the person referred to under section 66(2), be paid—

(a) in full at the time of the registration or renewal of the registration, or

(b) subject to subsection (2), in two equal instalments as follows:

(i) the first instalment at the time of the registration or renewal of the registration, and

(ii) the second instalment on or before 30 November next following the registration or renewal of registration.

(2) Where the period between the date of registration of the premises concerned and the date on which it falls due for renewal is one year or less, the excise duty payable under section 66 shall be paid in full at the time of the registration.”.

(3) Subsection (2) comes into operation on such day or days as the Minister for Finance may appoint by order, and different days may be so appointed for different provisions or for different purposes.