Over the past number of years, politicians have promised
wholesale reform of the betting and gaming sector, and it appears
that those promises could be fulfilled in in the coming year with
the imminent publication of the Gaming and Lotteries Amendment
Bill. The need for legislation that addresses the realities of the
gambling industry has been highlighted by Revenue's recent
crackdown against unlicensed gaming machines.
Current Operation of the Gaming and Lotteries Act 1956 (the
"1956 Act")
Under the 1956 Act, there is a distinction between "gaming
machines" and "amusement machines." Amusement
machines can only offer games that allow players to play again or
give them a non-cash prize valued at less than €7. Traders who
operate amusement machines can apply directly to Revenue for an
amusement machine permit (€100) and for amusement machine
licences (€125 per machine). By contrast, gaming machines
allow players to play again or to receive a monetary prize of
