Proposal for a social fund contribution from Ireland's gambling sector

Ireland has notified the European Commission of draft regulations providing for an annual contribution to the gambling social impact fund. Under the draft, the contribution rate will be 1 percent of the relevant licence holder's turnover. The regulations are planned to enter into force on 1 April 2027.

Under the draft, licence holders covered by the scheme must pay the contribution each year by 1 July. Payments will be made by bank transfer or an equivalent electronic method to the account specified in the contribution notice issued by the Irish Gambling Regulatory Authority. Licence holders for charitable or philanthropic gambling are exempt. The European Commission received the notification on 12 November. The standstill period runs until 15 February 2027.

Under the Gambling Regulation Act 2024, the definition of turnover varies by licence type. For most licence holders, turnover is calculated as the revenue from the relevant gambling activities minus winnings paid out. This definition should not be confused with the total amount wagered. For business-to-business licence holders, the basis is the gross profit from the relevant gambling products and services. For remote betting intermediaries, the measure is the fees received in return for providing betting facilities.

The social impact fund will be established to support research, education and training, and treatment and intervention initiatives. The regulator also includes public awareness campaigns among the areas covered by the fund. Once the fund is set up, organisations and charities working in the relevant areas will be able to apply each year. To determine how resources will be distributed, the regulator is working with Pobal on a needs assessment and funding strategy. These contribution rules are still at draft stage and have been notified to the EU. They are not yet in force.