Regulated

At time of writing (May 2025) the gambling law of Ireland is in a hybrid mode, with the Old Laws (Gaming and Lotteries Act 1956; the Betting Act 1931) still applicable until fully replaced by the New Law(where  the National Lottery Act 1986 will continue as is); Gambling Regulations Act 2024 which consolidates the Old Law into 1 Act.

Therefore existing licences under the Old Law will continue until their expiry on 30 June 2025. In the interim, parts of the New Law have become effective as of 5 March 2025, specifically those dealing with the set up and running of the new regulator: Gambling Regulatory Authority of Ireland (the GRAI)

This report will therefore for the time being detail both the Old Law and the New Law as far as they apply or are known at the time of writing

Old Law

The online market is partially regulated with a light touch licensing / registration system applying only to the betting sector.

Gambling regulation in the Republic of Ireland is still in the process of maturing and currently has no central legislation codifying the relevant laws and regulations, which are instead contained across various Acts. The central pieces of legislation include: Gaming and Lotteries Act 1956; the Betting Act 1931 (the Acts).

The Republic of Ireland currently has no dedicated regulatory body responsible for overseeing the gambling industry as a whole. This fragmented approach has led to ineffective and inconsistent approach of licensing, compliance, enforcement, consumer protection and protection of vulnerable persons.

Under the Gaming and Lotteries Act 1956, ‘gaming’ is defined as “playing a game (whether of skill or chance or partly of skill and partly of chance) for stakes hazarded by the players”. Given this broad definition of “gaming”, skilled games do not have their own separate accommodation in Irish law and is instead incorporated into the general definition of “gaming”. There is a general prohibition on the provision of such ‘gaming’, however, there is currently a substantial grey market for such activity. Betting services are specifically governed under the Betting Act 1931 (as amended), whilst the National Lottery Act 2013 is the primary legislation which governs Ireland’s privately monopolised National Lottery. Smaller scale lotteries may be operated in limited circumstances with a permit or licence, the granting of which is governed by the Gaming and Lotteries Act.

Irish law does not distinguish between remote and non-remote gambling in much of its legislation, though efforts to do so have been noted for example in amendments to the Betting Act made in 2015. This means that where different gambling types are currently permitted, and in some cases licensed and regulated, such provisions in the law are generally considered to govern both the land-based as well as the online form (where applicable). Gambling types currently regulated in Ireland include betting (both sports and on animal racing) and lottery games. Casino games including poker, whether played online or through land-based establishments, are still unregulated. Although Irish gambling laws are generally unsophisticated and outdated compared to those of neighbouring jurisdictions, some large operators have chosen to establish themselves there in a substantial way. However, the Bill which comprises 9 Parts and 218 sections is the most significant reform of gambling legislation in Ireland since the formation of the State. For more information on the intricacies of the Bill, and what it will mean in practice, see the Future Outlook section.

New Law

Anne Marie Caulfield  is the 1^st Chief Executive Officer of the GRAI , effective on 5 March 2025.

From this date the GRAI is officially empowered to begin its role as regulator with the following responsibilities:

• To license, supervise and control gambling activities in the State.
• To establish a National Gambling Exclusion Register.
• To establish, maintain and administer a Social Impact Fund.
• To establish standards for certain gambling products or services.
• To impose obligations on licensees in areas such as advertising, inducements and responsibilities relating to children.
• To monitor and enforce compliance by licensees.
• To handle complaints.
• To increase public awareness and communicate with the public on licensing and gambling activities.
• To take measures to stop prohibited gambling activities.

Sectors under the supervision of GRAI are:

• Betting.
• Casinos.
• Certain lotteries including Bingo.
• Gaming machine providers.
• Gambling software providers.
• Remote gambling (gambling either online or by phone).

Not included are: the National Lottery and lottery fundraising conducted by political parties.

Market Size

The gambling ecosystem in Ireland includes a range of stakeholders and activities including the National Lottery, shop and on course betting, bingo halls, slot or gaming machines and private members clubs. It includes both land based and online types of gambling. The national gambling industry continues to grow in revenue each year and has expanded from traditional outlets such as horse and greyhound tracks into sports betting and the online sphere. In 2019, the Department of Justice and Equality noted that the industry had an estimated annual value of EUR8 billion.

Sections 67 and 67A of the Finance Act for 2002 provides for a Betting Duty at a rate of 2% in respect of every bet entered into by bookmakers with persons in the State including bets entered into by remote means. In addition, section 67B of the 2002 Act provides that remote betting intermediaries are liable to Betting Intermediary Duty, at the rate of 25%, on commission charges. The government reported the following Betting Duty and Betting Intermediary Duty receipts in the years 2019, 2020, and 2021:

Approx. ​​60% of Ireland’s 4.90 million people participate in online gambling on a regular basis, making it the ninth most popular gambling destination on the European continent. Irish gamblers lost a total of GBP 1.36 billion in total in 2020, amounting to an average loss of GBP 300 for every single adult in the country. A report, published by Ireland’s Economic & Social Research Institute (ESRI) in October 2023 provided an insight into the patterns of consumption for gambling products by Irish consumers and found that 130,000 people in Ireland could be considered problem gamblers, a figure which is ten times higher than previous estimates. The report is likely to lend support to the more stringent measures proposed in the Bill, particularly regarding advertisements and inducements (set out below in Marketing section).

The report found that the most popular forms of gambling were lotteries and scratch cards., followed by betting on horses, dogs and other sports, with 28.3% of overall spend on gambling accounted for by 3.3% of the population.

Sports betting continues to be the most popular online gambling sector in Ireland, accounting for around 41% of the industry.

Competitive Landscape

As of June 2023, there were 233 licensed land-based bookmakers in operation and 765 Irish betting shop outlets in Ireland. You can access the register of licensed land based bookmakers here.

As of 1st December 2024, there were 88 remote bookmaking licensees. The top 5 online sports betting sites are:

• BoyleSports
• Paddy Power
• Ladbrokes
• Bet365
• Coral

There is a register of remote bookmakers.

Localisation

Ireland has their own unique sports, these include hurling, camogie and Gaelic football. The oversight for which is managed by the Gaelic Athletic Association (GAA).

Each county has their own team and the All-Ireland Senior football and hurling championship for (GAA) hosts incredible numbers.

Top 5 Key attractions and challenges

Attractions

• A key attraction for establishing a business in Ireland are the low rates of corporation tax, levied at 12.5% on profits generated. From December 2023 onwards, Ireland will apply a two-pillar approach to corporation tax, in line with the OECD agreement. 12.5% corporate tax will continue to apply to businesses with revenues less than EUR750 million and companies whose annual turnover exceeds this, will pay the global minimum of 15%.
• Ireland is considered an IT hub with excellent infrastructure, providing further incentives to operators which choose to establish themselves in ultra-developed cities such as Dublin.
• The Irish education system is similarly well regarded, meaning operators can take advantage of a highly competent and skilled talent pool.
• Culturally – The Irish are big into betting but less so for Casino as land-based presence is minimal however with the development of new technologies it is making online gambling and the casino industry more accessible. Furthermore, the Irish ministers are looking to expand the land-casino industry.
• Tourism in Ireland is built around the Irish culture and the country. Six million tourists visit Ireland annually, thus creating 180,000 jobs and generating EUR 3.9 billion for the Irish economy.

Challenges

• Delay in the licensing rollout
• VAT imposed on unlicensed operators
• Relatively high cost of living

The Bill will probably come fully into effect in late 2025, and as such will introduce restrictions on advertising and put in place a compliance and enforcement regime which will no doubt increase operational costs going forward.