Ireland Gaming License
There are at present two types of licence, viz. (a) the gaming licence which is issued by the Revenue Commissioners in respect of the premises where gaming is authorised to take place and (b) the gaming machine licence for individual machines.
No person shall promote or assist in promoting or provide facilities for any kind of gaming (defined as playing a game, whether of skill or chance or a combination of the two, for stakes placed by players):
- In which, by reason of the nature of the game, the chances of all the players, including the banker, are not equal, or
- In which any portion of the stakes is retained by a promoter or is retained by the banker otherwise than as winnings on the result of the play, or
- By means of any slot-machine
In relation to premises, there are two types of gaming licence; a €175 licence which covers a period of up to three months and a twelve month licence of €630. The 1975 Finance Act introduced an excise duty on individual gaming machines. The current rate per machine is €145 for up to three months and €505 for one year. The maximum number of machines that can be available for play is specified on the Court certificate for the premises. According to section 43(3) of the Finance Act a gaming machine may not be made available for play unless there is a current licence and that licence is displayed on the machine.