TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue & Customs Brief 09/07

Remote Gaming Duty – Draft Clause

This article announces an informal consultation with business on proposals to introduce a new duty of excise on the provision of remote gaming. From September 2007 it will be possible, for the first time, for providers of remote gaming to be licensed and regulated in Great Britain and the Government has announced its intention of bringing this activity within the scope of the gambling duties.

This is a joint consultation with HM Treasury.

The attached discussion document, which includes draft legislation and a draft Regulatory Impact Assessment, seeks the views of the industry. If you are interested in taking part in the consultation or finding out more about the details of the proposals you can read the discussion document.

All replies should be sent to the address given in the discussion paper to be received by 19th February 2007.

Please note that comments on the social policy on remote gambling are outside the scope of this consultation. The Department of Culture, Media and Sport is responsible for social policy on gambling.

Issued 02 February 07.