Irish Revenue eBrief No. 212/22 of 19 December 2022 updates the Tax and Duty Manual on Betting Duty Return and Payments Compliance Procedures to reflect changes introduced by the Finance Act 2022 to include the following:
- An additional category is added under paragraph 1.4.2 (Amount of Bet), which clarifies that the amount of bet on which duty is chargeable includes the amount of the unit stake for certain free/bonus bets.
- Appendix 1 previously called “Accessing the NELO Database” has been renamed to “Accessing the Excise Licences Dashboard”. However, this has no effect on the contents of the manual.
Source Deloitte
