Population 2019: 4.8 million
GDP 2019: 335 billion EUR
GDP per capita 2019: 68,640 EUR
Taxation for Lotteries: 25% gross profit tax for betting exchanges, online gaming services based in Ireland pay a VAT of 23% based on GGR
Charity lotteries allowed: Yes, under strict conditions



Games of chance play a significant role for the Irish. With regards to lotteries, two laws are especially relevant.

First, there is the Gaming and Lotteries Act and the Betting Act, created in 1956. These laws created the most basic regulations for all types of games of chance. For people who wished to gamble these laws established a very controlled outlet. Also, it provides methods of fund-raising for charitable, philanthropic and other socially desirable purposes.

The second law, the National Lottery Act, established the National Lottery in the 1980s, as the government looked for new ways to fund social services. The Gaming and Lotteries Act of 1956 prohibited all lotteries except for those serving a charitable purpose and introduced a cap on prizes at £ 500 (Irish pounds) a week for each lottery. The National Lottery, however, was exempted from any caps of prizes, as the Irish government created the National Lottery to generate funds for themselves. While the National Lottery does not strictly occupy a monopoly position, they do have one in practice as charity lotteries cannot grow much. Because of this, the National Lottery currently holds about 99 per cent of the entire lottery market, according to H2 Gambling Capital.

In addition to these laws, the Casino Control Board maintains oversight and has the authority to review all types of games of chance. However, market prohibitions in Ireland are unlikely in light of economic and employment factors given the size of the National Lottery.