Alt

1.

Mínithe.

2.

Cumhachtaí teagmhasacha etc. an Údaráis.

3.

Ráta nialais tobhaigh ar gheallghlacadóirí maidir le geallta cúrsa.

4.

Leasú ar Acht 1994 (geallghlacadóirí).

5.

Tobhach ar shearraigh folaíochta.

6.

Leasú ar alt 53 d'Acht 1994.

7.

Leasú ar alt 65 d'Acht 1994.

8.

“oifig ghealltóireachta”.

9.

Coistí den Bhord.

10.

Leasú ar Acht 1958 (cumhachtaí an Bhoird).

11.

Leasú ar Acht 1958 (geallghlacadóirí).

12.

Méadú ar fhíneálacha faoi Acht 1958, etc.

13.

Aisghairm.

14.

Leasú ar alt 8 den Acht um Gheall-Chur, 1931.

15.

Leasú ar alt 18 den Acht Deochanna Meisciúla, 1962.

16.

Gearrtheideal agus tosach feidhme.

Na hAchtanna dá dTagraítear

An tAcht um Gheall-Chur, 1926

1926, Uimh. 38

An tAcht um Gheall-Chur, 1931

1931, Uimh. 27

Achtanna na gCuideachtaí, 1963 go 1999

An tAcht Airgid, 1926

1926, Uimh. 35

An tAcht Airgid, 1929

1929, Uimh. 32

An tAcht Airgeadais, 1999

1999, Uimh. 2

Acht Tionscail na gCon, 1958

1958, Uimh. 12

An tAcht Deochanna Meisciúla, 1962

1962, Uimh. 21

An tAcht um Thionscal Rásaíochta Capall na hÉireann, 1994

1994, Uimh. 18

“Muirear láimhdeachais is iníoctha ag geallghlacadóirí údaraithe ar gheallta cúrsa.

54A.—(1) Déanfaidh geallghlacadóir údaraithe a dhéanann geall ag ráschúrsa údaraithe, ar ócáid a bheidh ar siúl ansin nó in áit eile, seachas trí theileachumarsáid ó áit taobh amuigh den ráschúrsa, ar geall é is ábhar do thobhach faoi alt 54, muirear láimhdeachais ar an ngeall sin a íoc leis an Údarás.

(2) Is éard a bheidh sa ráta muirir láimhdeachais is iníoctha faoi fho-alt (1)—

(a) i leith gill le geallghlacadóir údaraithe seachas in oifig ghealltóireachta agus a chuirfear go heisiach ar rás capall a bheidh ar siúl ag an ráschúrsa údaraithe ag a gcuirtear an geall, 0.3 faoin gcéad nó cibé céatadán eile nach mó ná 2.5 faoin gcéad a fhorordóidh an tÚdarás ó am go ham, le toiliú an Aire; agus

(b) i leith na ngeallta uile a chuirfear in oifig ghealltóireachta agus i leith aon ghill a chuirfear ag ráschúrsa údaraithe i gcás ina mbaineann an geall sin go léir nó aon chuid den gheall sin le hócáid arb é atá inti rás capall nó aon ócáid eile a bheidh ar siúl in áit eile, 0.3 faoin gcéad nó cibé céatadán eile a bheidh arna shonrú faoi rialacháin faoi alt 54D.

Muirir chothrom ráta is iníoctha ag geallghlacadóirí údaraithe.

54B.—(1) Féadfaidh an tÚdarás cibé muirir chothrom-ráta a mheasfaidh sé is gá agus is cuí a ghearradh i leith na nithe seo a leanas—

(a) gníomhaíochtaí geallghlacadóra údaraithe,

(b) gníomhaíochtaí geallghlacadóra cheadúnaithe ag ráschúrsaí ceadúnaithe atá ceadúnaithe chun rás-chruinnithe pointe-go-pointe a sheoladh,

(c) ionad a shealbhaíonn geallghlacadóir údaraithe ag ráschúrsa údaraithe,

(d) ionad a shealbhaíonn geallghlacadóir ceadúnaithe ag ráschúrsa ceadúnaithe atá ceadúnaithe chun rás-chruinnithe pointe-go-pointe a sheoladh,

(e) oifig ghealltóireachta,

agus féadfar muirir éagsúla a ghearradh i leith suíomh nó rás-chruinnithe éagsúla ag féachaint do luach ionchasach an tsuímh nó an chruinnithe le haghaidh gnó geallghlacadóireachta.

Cead gealltóireachta cúrsa a fhionraí nó a chúlghairm mura n-íocfar muirir.

54C.—(1) Maidir le geallghlacadóir údaraithe a mhainneoidh nó a fhailleoidh aon suim is iníoctha aige i leith muirir a bheidh dlite faoi alt 54A nó 54B a íoc, féadfaidh an tÚdarás aon chead a deonaíodh dó faoi alt 48 a fhionraí nó a chúlghairm.

(2) Féadfaidh an tÚdarás aon chead den sórt sin a thabhairt ar ais i gcás gur deimhin leis gur íocadh na riaráistí uile muirir (lena n-áirítear ús de réir ráta cuí faoin gcéad).

(3) Féadfaidh an tÚdarás aon mhéid a bheidh dlite agus ag dul dó faoi alt 54A nó 54B a ghnóthú mar fhiach conartha shimplí in aon chúirt dlínse inniúla ó aon duine ag a mbeidh sé iníoctha.

(4) Déanfar aon tagairt in alt 54(4) agus (5) do thobhach a fhorléiriú mar thagairt a fholaíonn tagairt do mhuirir faoi alt 54A nó 54B.

Muirear láimhdeachais is iníoctha ag geallghlacadóirí ceadúnaithe ar gheallta eischúrsa.

54D.—(1) Déanfaidh geallghlacadóir ceadúnaithe a dhéanann geall ar aon ócáid, faoi réir na dleachta máil a fhorchuirtear le halt 24 den Acht Airgid, 1926, muirear láimhdeachais 0.3 faoin gcéad, nó cibé céatadán eile nach mó ná 2.5 faoin gcéad a shonróidh an tAire i rialacháin, ó am go ham, le toiliú an Aire Airgeadais, ar an ngeall sin a íoc leis na Coimisinéirí Ioncaim le haghaidh agus thar ceann an Údaráis.

(2) Is éard a bheidh in aon chéatadán a shonrófar le rialacháin faoi fho-alt (1) an céatadán a shonrófar chun críocha alt 54A(2)(b) agus alt 32A(2)(b) d'Acht Tionscail na gCon, 1958.

(3) Beidh feidhm ag forálacha ailt 24(4), 25 agus 26 den Acht Airgid, 1926, agus alt 32 den Acht Airgid, 1929, faoi réir aon mhodhnuithe is gá, maidir leis an muirear láimhdeachais a fhorchuirtear le fo-alt (1).

Muirear bliantúil is iníoctha i leith áitribh chláraithe.

54E.—(1) Déanfaidh gach dílseánach cláraithe (de réir bhrí an Achta um Gheall-Chur, 1931), i leith gach áitribh chláraithe (de réir bhrí an Achta um Gheall-Chur, 1931) arb é an dílseánach cláraithe air é, muirear i ndáil leis an méid (dá ngairtear ‘láimhdeachas’ san alt seo) a bheidh faighte aige ó gheallta a bheidh faoi réir dleachta máil a fhorchuirtear le halt 24 den Acht Airgid, 1926, a íoc leis na Coimisinéirí Ioncaim, le haghaidh agus thar ceann an Údaráis, faoin 1ú lá de Mheán Fómhair i ngach bliain, ar geallta iad a rinneadh ag an áitreabh, le linn na tréimhse 12 mhí dar críoch an 30ú lá de Mheitheamh roimhe sin nó an Satharn deireanach den Mheitheamh roimhe sin, de réir mar a chinnfidh na Coimisinéirí Ioncaim, agus is éard a bheidh sa mhuirear sin—

(a) i gcás dílseánaigh a mbeidh láimhdeachas faoi bhun £50,000 faighte aige sa tréimhse sin, méid £500,

(b) i gcás dílseánaigh a mbeidh láimhdeachas £50,000 nó níos mó ach faoi bhun £100,000 faighte aige sa tréimhse sin, méid £1,000, agus

(c) i gcás dílseánaigh a mbeidh láimhdeachas £100,000 nó níos mó faighte aige sa tréimhse sin, méid £2,000.

(2) Féadfaidh an tAire le rialacháin, le toiliú an Aire Airgeadais—

(a) an muirear dá dtagraítear i mír (a) d'fho-alt (1) a athrú go méid nach mó ná £1,000,

(b) an muirear dá dtagraítear i mír (b) d'fho-alt (1) a athrú go méid nach mó ná £2,000, agus

(c) an muirear dá dtagraítear i mír (c) d'fho-alt (1) a athrú go méid nach mó ná £5,000.

(3) Ní dhéanfar clárú aon áitribh a athnuachan faoi alt 12 den Acht um Gheall-Chur, 1931, mura mbeidh agus go dtí go mbeidh aon mhéid a bheidh dlite faoi fho-alt (1) íoctha go hiomlán.

An tÚdarás d'aistriú cuid de na suimeanna a bheidh bailithe chuig Bord na gCon.

54F.—Déanfaidh an tÚdarás 20 faoin gcéad d'aon mhéid a bheidh íoctha leis an Údarás, nó a bheidh bailithe ag an Údarás nó thar ceann an Údaráis faoi alt 54D(1) nó 54E, a aistriú chuig Bord na gCon.”.

AN TÁBLA

(3) Beidh coiste den Bhord comhdhéanta de cibé méid comhaltaí is cuí leis an mBord agus, de rogha an Bhoird, féadfaidh daoine nach comhaltaí den Bhord a bheith ar choiste den sórt sin nó féadfaidh sé a bheith comhdhéanta de dhaoine nach comhaltaí den Bhord.

“An Bord do ghearradh muirear.

18A.—(1) Féadfaidh an Bord cibé muirir a ghearradh is dóigh leis is gá agus is cuí i gcomaoin na nithe seo a leanas—

(a) comhlíonadh a fheidhmeanna aige,

(b) soláthar aon seirbhíse aige,

(c) seoladh aon ghníomhaíochtaí aige, agus

(d) iarratas ar aon cheadúnas rás-riain chon nó ar aon chead gealltóireachta cúrsa nó deonú aon cheadúnais rás-riain chon nó aon cheada gealltóireachta cúrsa.

(2) Féadfaidh an Bord aon mhéid a bheidh dlite agus ag dul dó faoi fho-alt (1) den alt seo a ghnóthú mar fhiach conartha shimplí in aon chúirt dlínse inniúla ó aon duine ag a mbeidh sé iníoctha.

An Bord do bhunú cuideachtaí.

18B.—(1) Féadfaidh an Bord, ina aonar nó i dteannta duine eile, le toiliú an Aire agus an Aire Airgeadais, agus faoi réir aon choinníollacha ó cheachtar de na hAirí sin, foirmiú nó bunú cuideachta faoi Achtanna na gCuideachtaí, 1963 go 1999, a thionscnamh agus páirt a ghlacadh sa chéanna—

(a) chun aon cheann de na feidhmeanna a thugtar dó leis an Acht seo a chomhlíonadh, nó

(b) chun suimitheoir a oibriú.

(2) Féadfaidh an Bord rialú iomlán nó páirteach a fheidhmiú ar an mbord stiúrthóirí, cibé ainm a thabharfar air, de chuideachta de chuid an Bhoird, arb é an bord é a rialaíonn nó a bhainistíonn an chuideachta.

(3) Beidh meabhrán comhlachais agus airteagail chomhlachais cuideachta i cibé foirm i gcomhréir leis an Acht seo a cheadóidh an Bord le toiliú an Aire agus an Aire Airgeadais.

(4) Tabharfaidh cuideachta de chuid an Bhoird cibé tuarascálacha don Bhord, agus iad i cibé foirm, a cheanglóidh an Bord.

(5) Féadfaidh cuideachta dul i mbun comhfhiontar le daoine eile.

(6) Beidh príomhoifigeach cuideachta i seilbh oifige ar cibé téarmaí agus coinníollacha (lena n-áirítear téarmaí agus coinníollacha a bhaineann le luach saothair), agus faoina réir, a cheadóidh an bord stiúrthóirí (nó údarás eile, cibé ainm a thabharfar air, a rialaíonn aon chuideachta den sórt sin) le toiliú an Bhoird, an Aire agus an Aire Airgeadais.

(7) San alt seo ciallaíonn ‘cuideachta’ cuideachta arna bunú faoin alt seo.

Féadfaidh an Bord scaireanna i gcuideachta a fháil etc., agus teacht chun bheith ina chomhalta di.

18C.—Féadfaidh an Bord, le toiliú an Aire agus an Aire Airgeadais, scaireanna nó leasanna eile i gcuideachta a fháil, a shealbhú agus a dhiúscairt agus teacht chun bheith ina chomhalta de chuideachta (de réir bhrí Achtanna na gCuideachtaí, 1963 go 1999, nó dlíthe dlínse eile a bheidh ar comhréir leis na hAchtanna sin).

Táillí agus muirir a bhailiú thar ceann an Bhoird.

18D.—(1) Déanfaidh an Club, tar éis iarraidh a fháil chuige sin ón mBord, cibé táillí, tobhaigh nó muirir a shonróidh an Bord, ó am go ham, in iarraidh den sórt sin, a bhailiú in ainm an Bhoird.

(2) Déanfar na suimeanna uile a bhaileofar faoin alt seo a íoc leis an mBord i cibé slí agus cibé tráthanna a ordóidh an Bord i scríbhinn.”.

“Tobhaigh is iníoctha ag geallghlacadóirí údaraithe ar gheallta

32.—(1) (a) Déanfaidh geallghlacadóir ceadúnaithe a dhéanann geall ag rásrian con, ar ócáid a bheidh ar siúl ansin nó in áit eile, seachas trí theileachumarsáid ó áit taobh amuigh den rás-rian, tobhach ar an ngeall sin a íoc leis an mBord.

(b) Is éard a bheidh sna rátaí tobhaigh is iníoctha faoi mhír (a) den fho-alt seo—

(i) i leith gill le geallghlacadóir ceadúnaithe seachas in oifig ghealltóireachta agus a chuirfear go heisiach ar rás con a bheidh ar siúl ag an rás-rian con ag a gcuirtear an geall, nialas faoin gcéad nó cibé céatadán eile nach mó ná 5 faoin gcéad a fhorordóidh an Bord ó am go ham, le toiliú an Aire, nó

(ii) i leith na ngeallta uile a chuirfear in oifig ghealltóireachta ag rás-rian con agus i leith aon ghill a chuirfear ag rás-rian con i gcás ina mbaineann an geall sin go léir nó aon chuid den gheall sin le hócáid arb éard atá inti rás con nó aon ócáid eile a bheidh ar siúl in áit eile, an ráta tobhaigh céanna leis an ráta dleachta máil sin ag a mbeadh feidhm, faoi alt 24 den Acht Airgid, 1926 (arna leasú le halt 117 den Acht Airgeadais, 1999), maidir le geall den sórt sin dá gcuirfí in áit seachas ag rás-rian con é.

(c) Más rud é go gcinnfear an ócáid is ábhar do gheall faoi mhír (b)(i) den fho-alt seo i bhfabhar an duine lena ndéanann an geallghlacadóir an geall, déanfaidh an geallghlacadóir asbhaint as an méid iomlán a dhéanfadh sé, mura mbeadh sin, a íoc leis an duine sin nó a chreidiúnú don duine sin i leith an ghill, ar asbhaint í arna ríomh de réir an ráta faoin gcéad dá dtagraítear san fhomhír sin den mhéid iomlán sin.

(d) Chun críocha an ailt seo, measfar gurb é méid gill an tsuim a mbeidh an geallghlacadóir a dhéanann é i dteideal, de réir téarmaí an ghill, í a fháil, í a choimeád nó creidmheas a ghlacadh ina leith, má chinntear ina fhabhar an ócáid is ábhar don gheall.

(2) Tiocfaidh fo-alt (1)(b)(ii) den alt seo i ngníomh cibé lá a cheapfaidh an tAire le hordú.

Muirear láimhdeachais is iníoctha ag geallghlacadóirí údaraithe ar gheallta.

32A.—(1) Déanfaidh geallghlacadóir ceadúnaithe a dhéanann geall ag rás-rian con, ar ócáid a bheidh ar siúl ansin nó in áit eile, seachas trí theileachumarsáid ó áit taobh amuigh den rásrian, ar geall é is ábhar do thobhach faoi alt 32 den Acht, muirear láimhdeachais ar an ngeall sin a íoc leis an mBord.

(2) Is éard a bheidh sa ráta muirir láimhdeachais is iníoctha faoi fho-alt (1) den alt seo—

(a) i leith gill le geallghlacadóir ceadúnaithe seachas in oifig ghealltóireachta agus a chuirfear go heisiach ar rás con a bheidh ar siúl ag an rás-rian ag a gcuirtear an geall, 0.3 faoin gcéad nó cibé céatadán eile nach mó ná 2.5 faoin gcéad a fhorordóidh an Bord ó am go ham, le toiliú an Aire, agus

(b) i leith na ngeallta uile a chuirfear in oifig ghealltóireachta agus i leith aon ghill a chuirfear ag rás-rian con, i gcás ina mbaineann an geall sin go léir nó aon chuid den gheall sin le hócáid arb éard atá inti rás con nó aon ócáid eile a bheidh ar siúl in áit eile, 0.3 faoin gcéad nó cibé céatadán eile a bheidh arna shonrú faoi alt 54D den Acht um Thionscal Rásaíochta Capall na hÉireann, 1994.

Muirir chothromráta is iníoctha ag geallghlacadóirí údaraithe

32B.—Féadfaidh an Bord cibé muirir chothrom-ráta a mheasfaidh sé is gá agus is cuí a ghearradh i leith na nithe seo a leanas—

(a) geallghlacadóir ceadúnaithe ag oibriú dó ag rás-rian con,

(b) ionad a shealbhaíonn geallghlacadóir ceadúnaithe ag rás-rian con, nó

(c) oifig ghealltóireachta,

agus féadfar muirir éagsúla a ghearradh i leith suíomh éagsúil nó i leith rás-chruinnithe con éagsúla a bheidh á seoladh ag rás-rianta con ag féachaint do luach ionchasach an tsuímh nó an chruinnithe le haghaidh gnó geallghlacadóireachta.

Cead gealltóireachta cúrsa a fhionraí nó a chúlghairm mura n-íoctar tobhach nó muirir.

32C.—(1) (a) Maidir le geallghlacadóir ceadúnaithe a mhainneoidh nó a fhailleoidh aon suim is iníoctha aige i leith tobhaigh nó muirear a bheidh dlite faoin Acht seo a íoc, féadfaidh an Bord aon chead a deonaíodh dó faoi alt 29 den Acht seo a fhionraí nó a chúlghairm.

(b) Féadfaidh an Bord aon chead den sórt sin a thabhairt ar ais i gcás gur deimhin leis gur íocadh na riaráistí uile tobhaigh agus muirear atá dlite faoin Acht seo (lena n-áirítear ús de réir ráta cuí faoin gcéad).

(2) Beidh gach tobhach nó muirear is iníoctha ag aon duine inghnóthaithe ón duine sin ag an mBord mar fhiach conartha shimplí in aon chúirt dlínse inniúla.

(3) (a) I gcás ina bhfaighfear nach bhfuil tobhach nó muirir atá dlite faoin Acht seo íoctha ag geallghlacadóir ceadúnaithe nó nach bhfuil tuairisceáin chuí curtha chuig an mBord aige i leith an tobhaigh sin nó na muirear sin, nó ina leith araon, le haghaidh tréimhse míosa, féadfaidh an Bord measúnacht a dhéanamh ar an tobhach nó ar na muirir atá dlite agus féadfaidh sé ús a mhuirearú de réir ráta chuí ón lá a tháinig aon tobhach nó muirear den sórt sin chun bheith dlite den chéad uair, agus le linn dó é sin a dhéanamh beidh aird aige ar an leibhéal rátaí úis i gcoitinne sa Stát.

(b) (i) Faoi réir fhomhír (ii) den mhír seo, is é 10 faoin gcéad sa bhliain an ráta faoin gcéad cuí úis a mhuirearóidh an Bord faoin alt seo.

(ii) Más deimhin leis an mBord gur chóir, ag féachaint don leibhéal rátaí úis i gcoitinne sa Stát, an ráta faoin gcéad cuí a bheidh arna shonrú de thuras na huaire san alt seo a athrú, féadfaidh an Bord, le toiliú an Aire, an ráta úis arna shonrú amhlaidh a athrú le rialacháin agus beidh éifeacht leis an alt seo de réir théarmaí aon rialachán den sórt sin.

(4) (a) Aon uair a chruthófar chun sástacht an Bhoird go bhfuil geall a bhfuil tobhach nó muirear iníoctha ina leith tar éis teacht chun bheith ina gheall ar neamhní, féadfaidh an Bord, faoi réir cibé coinníollacha is cuí leis a fhorchur, an tobhach nó an muirear a íocadh a aisíoc nó an tobhach nó an muirear is inmhuirearaithe a mhaitheamh, de réir mar is gá sa chás, i leith an ghill sin.

(b) Sa mhír seo ciallaíonn ‘geall ar neamhní’ geall a chuirtear ar chú i rás ag rás-rian nó ar ócáid eile a tréigeadh, a dearbhaíodh a bheith ar neamhní ar aon chúis seachas toiliú frithpháirteach na bpáirtithe sa chéanna nó a cuireadh siar go lá eile.

Rialacháin i ndáil le hoifigí gealltóireachta.

32D.—(1) Faoi réir an ailt seo, féadfaidh an Bord, le rialacháin, socrú a dhéanamh—

(a) maidir lena cheadú do gheallghlacadóirí ceadúnaithe oibriú ó oifigí gealltóireachta ag rás-rianta con,

(b) maidir leis na nithe seo a leanas a rialáil—

(i) raon na seirbhísí gealltóireachta a chuirfear ar fáil ag oifigí gealltóireachta,

(ii) struchtúr agus suíomh oifigí gealltóireachta,

(iii) oibriú agus uaireanta oscailte oifigí gealltóireachta,

(iv) na daoine a fhéadfar a ligean isteach in oifigí gealltóireachta nó a gceadófar dóibh geallta a chur iontu,

(v) dea-ord agus iompar in oifigí gealltóireachta.

(2) Ní cheadófar le haon rialacháin a dhéanfar faoi fho-alt (1)(b)(iii) den alt seo i leith uaireanta oscailte oifigí gealltóireachta na hoifigí gealltóireachta sin a oscailt le haghaidh gnó ar feadh tréimhse ar bith sula gceadaítear don phobal dul isteach chuig rás-rian con nó go bhfanfaidh siad ar oscailt níos déanaí ná dhá uair an chloig tar éis an rás deireanach a chríochnú.

(3) Féadfaidh an Bord, i gcás gur mhainnigh geallghlacadóir ceadúnaithe aon rialacháin arna ndéanamh faoin alt seo a chomhlíonadh, a chead gealltóireachta cúrsa a fhionraí ar feadh cibé tréimhse is cuí leis nó an cead sin a chúlghairm.”.

AN TÁBLA

AN TÁBLA

(1) Leanfaidh na Coimisinéirí Ioncuim den chlár (dá ngairmtear san Acht so an clár d'oifigí glactha geall) d'áitreabhacha ina ndeintear gnó glactha na ngeall, seachas áitreabh is oifig ghealltóireachta (de réir bhrí an Achta um Thionscal Rásaíochta Capall na hÉireann, 1994), nó oifig ghealltóireachta (de réir bhrí Acht Tionscail na gCon, 1958), do bhunuíodar agus do choimeádadar go dtí so fén Acht um Gheall-Chur, 1926, do choimeád sa bhfuirm orduithe agus cláróid sa chlár san gach áitreabh go mbeidh sé ceangailte ortha de bhua an Achta so é do chlárú ann.

Section

1.

Definitions.

2.

Incidental, etc. powers of Authority.

3.

Zero rate of levy on bookmakers on course bets.

4.

Amendment of Act of 1994 (bookmakers).

5.

Thoroughbred foal levy.

6.

Amendment of section 53 of Act of 1994.

7.

Amendment of section 65 of Act of 1994.

8.

“betting office”.

9.

Committees of Board.

10.

Amendment of Act of 1958 (powers of Board).

11.

Amendment of Act of 1958 (bookmakers).

12.

Increase of fines under Act of 1958, etc.

13.

Repeals.

14.

Amendment of section 8 of Betting Act, 1931.

15.

Amendment of section 18 of Intoxicating Liquor Act, 1962.

16.

Short title and commencement.

Acts Referred to

Betting Act, 1926

1926, No. 38

Betting Act, 1931

1931, No. 27

Companies Acts, 1963 to 1999

Finance Act, 1926

1926, No. 35

Finance Act, 1929

1929, No. 32

Finance Act, 1999

1999, No. 2

Greyhound Industry Act, 1958

1958, No. 12

Intoxicating Liquor Act, 1962

1962, No. 21

Irish Horseracing Industry Act, 1994

1994, No. 18

“Turnover charge payable by authorised bookmakers on course bets.

54A.—(1) An authorised bookmaker who enters into a bet at an authorised racecourse, on an event taking place there or elsewhere, other than by means of telecommunications from outside the racecourse, the subject of levy under section 54, shall pay to the Authority a turnover charge on such bet.

(2) The rate of turnover charge payable under subsection (1) shall be—

(a) in respect of a bet with an authorised bookmaker other than in a betting office and placed solely on a horse race taking place at the authorised racecourse at which the bet is placed, 0.3 per cent. or such other percentage of not more than 2.5 per cent. as the Authority, with the consent of the Minister, may, from time to time, prescribe; and

(b) in respect of all bets placed in a betting office and in respect of any bet placed at an authorised racecourse where all or any part of that bet relates to an event being either a horse race or any other event taking place elsewhere, 0.3 per cent. or such other percentage standing specified under regulations under section 54D.

Flat rate charges payable by authorised bookmakers.

54B.—The Authority may make such flat rate charges as it considers necessary and appropriate in respect of—

(a) the activities of an authorised bookmaker,

(b) the activities of a licensed bookmaker at licensed rececourses which are licensed to hold point to point race-meetings,

(c) a pitch held by an authorised bookmaker at an authorised racecourse,

(d) a pitch held by a licensed bookmaker at a licensed racecourse which is licensed to hold point to point race-meetings,

(e) a betting office,

and different charges may be made in respect of different locations or race-meetings having regard to the potential value of the location or meeting for the business of bookmaking.

Suspension or revocation of course-betting permit if charges are not paid.

54C.—(1) An authorised bookmaker who fails or neglects to pay any sum payable by him in respect of a charge due under section 54A or 54B may have any permit granted to him under section 48 suspended or revoked by the Authority.

(2) The Authority may restore any such permit where it is satisfied that all arrears of the charge is paid (including interest at an appropriate percentage rate).

(3) The Authority may recover as a simple contract debt in any court of competent jurisdiction from any person by whom it is payable any amount due and owing under section 54A or 54B.

(4) In section 54(4) and (5) any reference to levy shall be construed as including a reference to charges under section 54A or 54B.

Turnover charge payable by licensed bookmakers on off course bets.

54D.—(1) A licensed bookmaker who enters into a bet on any event, subject to the duty of excise imposed by section 24 of the Finance Act, 1926, shall pay to the Revenue Commissioners for and on behalf of the Authority a turnover charge on such bet of 0.3 per cent. or such other percentage of not more than 2.5 per cent. as the Minister, with the consent of the Minister for Finance, may from time to time, specify in regulations.

(2) Any percentage specified by regulations under subsection (1) shall be the percentage specified for the purposes of section 54A(2)(b) and of section 32A(2)(b) of the Greyhound Industry Act, 1958.

(3) The provisions of sections 24(4), 25 and 26 of the Finance Act, 1926, and section 32 of the Finance Act, 1929, shall, subject to any necessary modifications, apply to the turnover charge imposed by subsection (1).

Annual charge payable in respect of registered premises.

54E.—(1) Each registered proprietor (within the meaning of the Betting Act, 1931) shall, in respect of each registered premises (within the meaning of the Betting Act, 1931) of which he is the registered proprietor, pay to the Revenue Commissioners for and on behalf of the Authority, by the 1st day of September in each year, a charge in relation to the amount (in this section referred to as ‘turnover’) received by him from bets the subject of excise duty imposed by section 24 of the Finance Act, 1926, placed at the premises, during the period of 12 months up to the previous 30th day of June or the last Saturday in the previous June, as decided by the Revenue Commissioners, being—

(a) in the case of a proprietor who has received turnover in that period of less than £50,000, an amount of £500,

(b) in the case of a proprietor who has received turnover in that period of £50,000 or more but less than £100,000, an amount of £1,000, and

(c) in the case of a proprietor who has received turnover in that period of £100,000 or more, an amount of £2,000.

(2) The Minister may by regulations, with the consent of the Minister for Finance, vary—

(a) the charge referred to in paragraph (a) of subsection (1) to an amount of not more than £1,000,

(b) the charge referred to in paragraph (b) of subsection (1) to an amount of not more than £2,000, and

(c) the charge referred to in paragraph (c) of subsection (1) to an amount of not more than £5,000.

(3) The registration of any premises shall not be renewed under section 12 of the Betting Act, 1931, unless and until any amount due under subsection (1) is paid in full.

Transfer by Authority of portion of sums collected to Board na gCon.

54F.—The Authority shall transfer to Bord na gCon 20 per cent. of any amount paid to or collected by or on behalf of the Authority under section 54D(1) or 54E.”.

“Charges by Board.

18A.—(1) The Board may make such charges, as it considers necessary and appropriate in consideration of—

(a) the performance by it of its functions,

(b) the provision by it of any service,

(c) the carrying on by it of any activities, and

(d) the application for or the granting of any greyhound race track licence or course-betting permit.

(2) The Board may recover as a simple contract debt in any court of competent jurisdiction from any person by whom it is payable any amount due and owing under subsection (1) of this section.

Establishment of companies by Board.

18B.—(1) The Board may, either by itself or with another person, with the consent of the Minister and the Minister for Finance, and subject to any conditions of either of those Ministers, promote and take part in the formation or establishment of a company under the Companies Acts, 1963 to 1999—

(a) to perform any of the functions conferred upon it by this Act, or

(b) to operate a totalisator.

(2) The Board may exercise total or partial control of the board of directors, by whatever name called, of a company of the Board that controls or manages the company.

(3) The memorandum and articles of association of a company shall be in such form consistent with this Act as may be approved of by the Board with the consent of the Minister and the Minister for Finance.

(4) A company of the Board shall make such reports and in such manner for the Board as it may require.

(5) A company may enter into joint ventures with other persons.

(6) The chief officer of a company shall hold office on and subject to such terms and conditions (including terms and conditions relating to remuneration) as may be approved of by the board of directors (or other authority, by whatever name called, that controls any such company) with the consent of the Board, the Minister and the Minister for Finance.

(7) In this section ‘company’ means a company established under this section.

Board may acquire, etc. shares in, and become member of, company.

18C.—The Board may, with the consent of the Minister and the Minister for Finance, acquire, hold and dispose of shares or other interests in a company and become a member of a company (within the meaning of the Companies Acts, 1963 to 1999, or the laws of another jurisdiction corresponding to those Acts).

Collection of fees and charges on behalf of Board.

18D.—(1) The Club shall, following a request in that behalf made by the Board, collect such fees, levies or charges in the name of the Board, as the Board may, from time to time, specify in such request.

(2) All sums collected under this section shall be paid to the Board in such manner and at such times as the Board may, in writing direct.”.

“Levies payable by authorised bookmakers on bets.

32.—(1) (a) A licensed bookmaker who enters into a bet at a greyhound race track, on an event taking place there or elsewhere, other than by means of telecommunications from outside the race track, shall pay to the Board a levy on such bet.

(b) The rates of levy payable under paragraph (a) of this subsection shall be—

(i) in respect of a bet with a licensed bookmaker other than in a betting office and placed solely on a greyhound race taking place at the greyhound race track at which the bet is placed, zero per cent. or such other percentage of not more than 5 per cent. as the Board, with the consent of the Minister, may from time to time prescribe, or

(ii) in respect of all bets placed in a betting office at a greyhound race track and in respect of any bet placed at a greyhound race track where all or any part of that bet relates to an event being either a greyhound race or any other event taking place elsewhere, the same rate of levy as that rate of excise duty which would apply under section 24 of the Finance Act, 1926 (as amended by section 117 of the Finance Act, 1999), to such bet if it was placed other than at a greyhound race track.

(c) If the event the subject of a bet under paragraph (b)(i) of this subsection is determined in favour of the person with whom the bookmaker enters into the bet, the bookmaker shall, from the total amount which he would otherwise pay or credit to that person in respect of the bet, make a deduction calculated at the rate of percentage referred to in that subparagraph of that total amount.

(d) For the purposes of this section the amount of a bet shall be taken to be the sum which, by the terms of the bet, the bookmaker by whom it is entered into, will be entitled to receive, retain or take credit for if the event the subject of the bet, is determined in his favour.

(2) Subsection (1)(b)(ii) of this section shall come into operation on such day as the Minister may appoint by order.

Turnover charge payable by authorised bookmakers on bets.

32A.— (1) A licensed bookmaker who enters into a bet at a greyhound race track, on an event taking place there or elsewhere, other than by means of telecommunications from outside the race track, the subject of levy under section 32 of the Act, shall pay to the Board a turnover charge on such bet.

(2) The rate of turnover charge payable under subsection (1) of this section shall be—

(a) in respect of a bet with a licensed bookmaker other than in a betting office and placed solely on a greyhound race taking place at the track at which the bet is placed, 0.3 per cent. or such other percentage of not more than 2.5 per cent. as the Board, with the consent of the Minister, may from time to time prescribe, and

(b) in respect of all bets placed in a betting office and in respect of any bet placed at a greyhound race track where all or any part of that bet relates to an event being either a greyhound race or any other event taking place elsewhere, 0.3 per cent. or such other percentage standing specified under section 54D of the Irish Horseracing Industry Act, 1994.

Flat rate charges payable by authorised bookmakers.

32B.—The Board may make such flat rate charges as it considers necessary and appropriate in respect of—

(a) a licensed bookmaker operating at a greyhound race track,

(b) a pitch held by a licensed bookmaker at a greyhound race track, or

(c) a betting office,

and different charges may be made in respect of different locations or greyhound race meetings held at greyhound race tracks having regard to the potential value of the location or meeting for the business of bookmaking.

Suspension or revocation of course-betting permit if levy or charges are not paid.

32C.—(1) (a) A licensed bookmaker who fails or neglects to pay any sum payable by him in respect of a levy or charges due under this Act may have any permit granted to him under section 29 of this Act suspended or revoked by the Board.

(b) The Board may restore any such permit where it is satisfied that all arrears of levy and charges due under this Act (including interest at an appropriate percentage rate) have been paid.

(2) Every levy or charge payable by any person shall be recoverable from that person by the Board as a simple contract debt in any court of competent jurisdiction.

(3) (a) Where a licensed bookmaker is found not to have paid levy or charges due under this Act or not to have made proper returns to the Board in respect of such levy or charges or both for a period of one month, the Board may make an assessment of levy or charge due and may charge interest at an appropriate rate from the day on which any such levy or charge first became due and in doing so shall have regard to the level of interest rates generally in the State.

(b) (i) Subject to subparagraph (ii) of this paragraph, interest at an appropriate percentage rate to be charged by the Board under this section shall be 10 per cent. per annum.

(ii) The Board may, with the consent of the Minister, if it is satisfied that the appropriate percentage rate for the time being standing specified in this section, ought, having regard to the level of rates of interest generally in the State, to be varied, by regulations vary the rate of interest so standing specified and this section shall have effect in accordance with the terms of any such regulations.

(4) (a) Whenever it is proved to the satisfaction of the Board that a bet in respect of which a levy or a charge is payable has become a void bet the Board may, subject to such conditions as it thinks fit to impose, either, as the case may require, repay the levy or charge paid or remit the levy or charge chargeable in respect of such bet.

(b) In this paragraph ‘void bet’ means a bet placed either on a greyhound in a race at a race track or on another event which has been abandoned, declared void for any reason other than the mutual consent of the parties thereto or postponed to another day.

Regulations in relation to betting offices.

32D.—(1) Subject to this section, the Board may, by regulations, provide for—

(a) the permitting of licensed bookmakers to operate from betting offices at greyhound race tracks,

(b) the regulation of—

(i) the range of betting services to be made available at betting offices,

(ii) the structure and location of betting offices,

(iii) the operation and opening hours of betting offices,

(iv) the persons who may be admitted to, or permitted to place bets at, betting offices,

(v) good order and conduct at betting offices.

(2) Any regulations made under subsection (1)(b)(iii) of this section in respect of the opening hours of betting offices shall not permit such betting offices to open for business for any time before the public are permitted admission to a greyhound race track or to remain open later than two hours after the conclusion of the last race.

(3) The Board may, where a licensed bookmaker has failed to comply with any regulations made under this section, suspend for such time as it thinks fit or revoke his course-betting permit.”.