Ireland Sets Out 1% Gambling Levy Plans for April 2027

Ireland has outlined plans to introduce a 1% gambling levy from April 2027. The levy will require all licensed betting and gaming operators to contribute towards research, education, and treatment for gambling-related harm.

The Irish government submitted its draft regulations to the European Commission on 12 November, setting out how the country's new Social Impact Fund will be financed.

Under the proposals, commercial gambling operators would pay an annual contribution equivalent to 1% of their previous year's turnover. Payments will be due by 1 July each year.

The levy forms part of Ireland's wider gambling reforms under the Gambling Regulation Act 2024. This established a new independent regulator and introduced stronger consumer protections.

The proposal follows the introduction of a similar statutory gambling levy in Great Britain in April 2025. Though notably, the two countries have adopted different approaches to calculating contributions.

How Will Ireland's New Gambling Levy Work?

The draft Social Impact Fund regulations would apply to all commercial gambling licensees.

Unlike a tax on the total value of bets placed, the proposed 1% contribution would be calculated using gambling revenue after winnings have been paid out. While the phrasing ‘turnover’ is used in the draft, this does refer to a tax on profits rather than turnover in the more traditional sense.

However, the legislation includes different turnover definitions for business-to-business suppliers and betting intermediaries. Charitable and philanthropic gambling licence holders would be exempt.

The Gambling Regulatory Authority of Ireland (GRAI) will administer the fund, with contributions intended to support:

• Research into gambling related harm and addiction.
• Public education and awareness campaigns.
• Prevention programmes and community initiatives.
• Treatment and support services for people experiencing gambling related harm.

The Irish government said the proposed rate received broad support from industry stakeholders. It was designed to balance the need for effective funding with commercial viability for operators.

Ireland's Gambling Levy Faces EU Review

The proposed rate and implementation date have now been published. But, the regulations have not yet been quite finalised.

The European Commission's review period runs until 15 February 2027, during which interested parties can submit comments on the proposals. Subject to this, the regulations are scheduled to take effect from 1 April 2027.

How Does Ireland's Gambling Levy Compare With the UK?

Ireland's proposals closely resemble the statutory gambling levy introduced in Great Britain in April 2025.

Both systems require licensed gambling businesses to fund research, prevention, and treatment relating to gambling-related harm.

However, while Ireland proposes a standard 1% contribution for commercial operators, Britain applies different rates depending on the type of gambling activity.

Under the British system:

• Online bookmakers and casinos pay 1.1% of gross gambling yield.
• Betting shops and land-based casinos pay 0.5%.
• On course bookmakers pay 0.2%.
• Land based bingo operators pay 0.2%.

This means that Ireland's proposed 1% contribution would be slightly lower than the British rate for online bookmakers and casinos, but twice the rate applied to betting shops and significantly more for on course bookies.

The distinction is particularly relevant to operators with businesses in both countries, which could face different levy obligations despite offering the same gambling products.