Ireland

## Regulated The gambling law of Ireland is in a hybrid mode, with the Old Laws (Gaming and Lotteries Act 1956; the Betting Act 1931) still applicable until fully replaced by the New Law (where the National Lottery Act 1986 will continue as is) and the Gambling Regulations Act 2024 which consolidates the Old Law into one Act : https://www.irishstatutebook.ie/eli/2024/act/35/enacted/en/html Therefore, existing licences under the Old Law will continue until their expiry ( 1 June 2026 for online betting and 30 November 2026 for land based betting). While the Minister for Justice initially indicated that the first batch of licences under the 2024 Act should be issued in 2025, the renewal process for remote bookmakers’ licences, which expired on 30 June 2025 remained the same as in previous years. The renewed remote bookmaker licences were only issued for a one-year term, expiring on 30 June 2026. The application window for remote betting and remote betting intermediatory licences was actually opened on 9th February 2026. Under this process, remote operators will need to apply for a licence before the end of the licensing window on 30 June 2026. Remote casino licensing is scheduled to open in Q4 2026, with B2B licensing in 2027/28. In the interim, parts of the New Law have become effective as of 5 March 2025, specifically those dealing with the set up and running of the new regulator: Gambling Regulatory Authority of Ireland (the GRAI). This report will therefore for the time being detail both the Old Law and the New Law as far as they apply or are known at the time of writing. ## Old Law The online market is partially regulated with a light touch licensing / registration system applying only to the betting sector. Gambling regulation in the Republic of Ireland is still in the process of maturing and currently has no central legislation codifying the relevant laws and regulations, which are instead contained across various Acts. The central pieces of legislation include: Gaming and Lotteries Act 1956; the Betting Act 1931 (the Acts). ## New Law Anne Marie Caulfield serves as the first Chief Executive Officer of the GRAI , effective on 5 March 2025. From this date the GRAI is officially empowered to begin its role as regulator with the following responsibilities: To license, supervise and control gambling activities in the State. To establish a National Gambling Exclusion Register. To establish, maintain and administer a Social Impact Fund. To establish standards for certain gambling products or services. To impose obligations on licensees in areas such as advertising, inducements and responsibilities relating to children. To monitor and enforce compliance by licensees. To handle complaints. To increase public awareness and communicate with the public on licensing and gambling activities. To take measures to stop prohibited gambling activities. Sectors under the supervision of GRAI are: Betting. Casinos. Certain lotteries including Bingo. Gaming machine providers. Gambling software providers. Remote gambling (gambling either online or by phone). Not included are: the National Lottery and lottery fundraising conducted by political parties. The GRAI is taking a phased approach to licensing to allow for an efficient transition from the Old Law to the new processes under the GRAI. Information about phasing will be posted on the GRAI website, so it is advised that current and prospective licensees keep posted on the transition arrangements. The GRAI is continuing to work with key bodies as it establishes its full regulatory framework. For Betting and Gaming Licenses, the GRAI is currently engaging with the Revenue Commissioners. In practice this means that: Existing license holders should continue to renew their licenses through Revenue Commissioners; and New applicants for these licenses should also continue to apply through Revenue Commissioners for now. The Grai published its 3 years strategy statement – setting out its goals over the period. Though light on detail it does show that the regulator is finally set up with resources and powers to roll out licensing and oversee compliance, supervision and enforcement, see: https://grai-cms-production-bucket.s3.eu-west-2.amazonaws.com/cms-media/grai-strategy-2025-2027.pdf ## Licence triggers For online betting any targeting of Irish customers will trigger the need for a licence. The Gambling Regulations Act 2024 sets the new process for application of all forms of licence. There is still ongoing consultation regarding the process, where at this stage there is only a process for registering interest in obtaining a licence: https://justiceiresurveys.qualtrics.com/jfe/form/SV_2uwFWdw8jEnDz3o In the interim period, existing and prospective operators are advised to apply for and renew licensing under existing arrangements with the Revenue Commissioners. Lottery licence and permit applications will continue to be assessed by the District Courts and An Garda Siochana Array/Types of licence Old Law: Current Licensing regimes under the old Laws exist only in respect of betting services and lotteries, as well as for bingo which is generally considered to be a lottery product. The licensing regimes for lotteries and bingo are severely limited and restricted. New Law - Gambling Regulations Act 2024 Provides for the following type of licence: ## Betting Licences In-Person Betting Licence - This licence type authorises a licensee to provide betting activities from one or more premises in Ireland where a person attends at the premises to engage in betting. Pool betting is also permitted under this licence type. Remote Betting Licence - This licence type authorises a licensee to provide betting activities by remote means. Pool betting is also permitted under this licence type. Remote Betting Intermediary Licence - This licence type authorises a licensee to provide a facility that enables a person to engage in betting activities with another person (other than the licensee) via remote means. Please note that a combination of an in-person and remote betting licence will become available in the future. However, due to the transition from the existing licensing regime, these must be completed individually at this point in time. ## Gaming Licences In-Person Gaming Licence - This licence type authorises a licensee to provide relevant games from one or more premises in Ireland where a person attends at the premises to play the games. Remote Gaming Licence - This licence type authorises a licensee to provide relevant lottery by remote means. Please note that a combination of an in-person and remote gaming licence will become available in the future. However, due to the transition from the existing licensing regime, these must be completed individually at this point in time. Relevant games: The GRAI shall prescribe, for the purposes of gaming, a list of the games that may be provided by a licensee. This information will be shared with potential licensees as soon as possible. ## Lottery Licences In-Person Lottery Licence - This licence type authorises a licensee to provide a relevant lottery from one or more premises in Ireland where a person attends at the premises to participate in the lottery. Remote Lottery Licence - This licence type authorises a licensee to provide relevant games by remote means. Please note that a combination of an in-person and remote lottery licence will become available in the future. However, due to the transition from the existing licensing regime, these must be completed individually at this point in time. - Business to Business (B2B) Under the 2024 Act, the GRAI may issue B2B gambling licences which authorise the licensee to sell or supply (either directly or indirectly) and advertise for sale, a gambling product or gambling related service. A gambling product is set out as any machine (incl. a gaming machine) equipment or software used, constructed or adapted for or in connection with gambling. A gambling related service is noted by the GRAI to include any service provided for the operation of a gambling activity, including: Odds to licensees; Online hosting service; Support and maintenance which is indispensable to its operation; Risk management services; Fraud management services; Services to implement measures to protect and safeguard participants; The installation, maintenance or upgrading of software; and Other services the Authority prescribes. ## Period of licence & renewal process ## Old Laws Remote booker makers licence, The licensing period for a remote bookmakers licence is a two year period. Currently from 1st July 2023 to 30th June 2025. Licences regardless of their issue date will expire at the end of the licensing period but should be renewed until the new licencing scheme under the Old Laws. Once issued, the new licensing period will remain in place until 30 June 2026 (this has been reduced from 24 months to 12 months by the GRAI. Therefore once the online betting licences under the Old law expire at the latest on 30 June 2026 , they will need a replacement new license under the new law in place from 1 July 2026 onwards. The National Excise Licence Officer will send a renewal notice before the end of the current licensing period. The notice then allows one to make their renewal application, submit their certificate(s) of Personal Fitness and then pay for their licence again. The cost of renewal is based on the turnover. The payment can be made either all at once or in a period of two equal instalments. First payment being made at the licence issue the second payment is due either before or on the 1st of July. Non-remote Betting Licence renewals Under the provisions of the 2024 Act, the two-year period for land-based betting licences issued under the Betting Act, 1931, have been reduced from 2 years to 1 year. Given the current expiry dates of these licences being 30 November 2025, then they will only be renewed for a year until 30 November 2026 with the transition to GRAI in-person betting licences taking effect from 1 December 2026. ## New Law: Under the Gambling Regulations Act 2024 The proposed duration of B2C licences is 3 years, subject to completion of the consultation exercise (submissions closed 5 May 2025). See here for updated Guidance on B2C licences: https://grai-cms-production-bucket.s3.eu-west-2.amazonaws.com/cms-media/guidance-documentation---2026-onwards/guidance-on-relevant-obligations-(8).pdf Application timeframe and phases Under the Gambling Regulations Act 2024 -in terms of opening for gambling licence applications, the GRAI is taking a phased approach to the different types. This is to allow for an efficient transition from the current licensing regime to the new processes under the GRAI. More information to be provided in upcoming months. The GRAI is engaging with the Revenue Commissioners on Betting and Gaming Licenses. All existing license holders should continue to renew licences. All new applicants should also continue to engage with Revenue. The GRAI will also soon publish information for certification laboratories looking to test to these standards. B2B Licensing will be the last phase of GRAI Licensing. Anyone who wishes to apply for a gambling licence must publish public notice of intent at least 28 days before they submit their licence application. Once a notice has been published, a copy or copies must be sent to notices@portal.grai.ie as soon as practicable along with details of the newspaper where the notice was published and the date on which it was published. The GRAI will publish the notice on its website as soon as practicable after receipt. The licensing portal is designed so that a large proportion of work can be done before this submission. Applicants can complete business registration before the 28-day period is complete. The following guidance on public notice shows how a proposed licensee can fulfil their statutory obligation to notify the public: https://www.grai.ie/licensing-regulation/applications-forms_and_templates List of documents & type of information needed to support application Under Old Laws: Certificate(s) of personal Fitness (COPF): This applies to natural persons, so for corporate applications this will include each relevant officer. This is obtained from the Gardai or the Minister for Justice -for applicants for bookmakers’ licences who are resident outside of Ireland as well as all applicants for remote betting licences and remote betting intermediaries’ licences. ## Tax Clearance Certificate A Tax Clearance Certificate application form for a non-resident applicant can be obtained from the website of the Revenue Commissioners. ## Licence Application An application to the Revenue Commissioners for the betting licence must be made within 21 days of the COPF grant. The Revenue Commissioners will check that the applicant, and if applicable, each relevant officer of the applicant company, has a valid Tax Clearance Certificate before issuing the licence. For more information see this Irish Revenue Commissioners page here. Also see the Irish Dept of Justice’s page giving an overview of the licensing process here. Also see the Revenue Commissioner’s Compliance Manual as a guidance note for all licenced operators. ## Under New Law: Gambling Regulations Act 2024 Corporate Details: Business Name, Trading Name, ## Address, Foundational Documents, Constitutions Details of any Previous Gambling Licence in ## Ireland Details of any Overseas Gambling Licences Details of licences in Ireland related to the control of credit (pawnbrokers, high-cost credit, credit intermediary, mortgage intermediary, etc.) Details of any Ongoing Legal Disputes relating to the conduct of gambling activities Details of any Convictions or Pending Proceedings relating to relevant offences Police Certificates if resident outside of Ireland or having lived outside of Ireland for over 6 months as an adult Geographical cover Its specific to Irish based persons only. Mechanics of the licence process There’s no limit on the number remote betting licenses or link to having an existing land based licence. Bad actor/cooling of periods ## N/A Application considerations Old Laws: There is no need for an Irish company, foreign applicants can apply for remote betting licences. For a gaming permit the application is made to the Garda Superintendent who will take into account: the character of the applicant or when regarding a body corporate those who exercise control and management of the body corporate. The number of gaming permits already issued within that district. The suitability of the premises that has been proposed for gaming The gaming that is being carried out. If the gaming for a charitable or philanthropic purpose or the benefit of the promoter. New Law : Gambling Regulations Act 2024 Both Irish and foreign entities (e.g., EU/EEA based) may apply. There is no strict requirement for the applicant to be an Irish-registered company, provided they meet the GRAI's regulatory standards Bingo products are generally considered to be lottery products. For more information on the licensing and regulation of lottery products, please see the Lottery licensing and regulation section. View Bingo Licensing & Regulation in Ireland (Republic) Casino & Poker: Under Old Laws: The offering of online casino games in the Republic of Ireland is unregulated and technically prohibited under the Gaming and Lotteries Act 1956. As a consequence of this, there is no licensing process for operators who wish to offer such games to players domiciled in Ireland. Notwithstanding the above, it is not uncommon for operators established and licensed in more mature jurisdictions such as Gibraltar, the Isle of Man or Malta to offer online casino games to players domiciled in Ireland. This is particularly the case given that there is no website or payments blocking measures implemented by the Government of Ireland. Although such activities would technically be considered “unlawful gaming” under the Gaming and Lotteries Act, no enforcement action has been taken against such operators to date. Such operators should expect stakes taken from players in Ireland to be subject to VAT, particularly where they also hold an Irish Remote Bookmaker’s Licence, indicating a grey market exists for online casino services. In accordance with an update from the GRAI dated 9 February 2026, the licensing window for remote casino was due to open Q4 2026 where its expected to impose a 6 month period in which applications will need to be made otherwise face enforcement. However this has now been delayed to 2027 -2028 as per an announcement by GRAI on 30 June 2026, see: https://www.grai.ie/news/commencement-of-gambling-regulatory-authority-of-ireland-remote-betting-licences#:~:text=GRAI%20licences%20are%20being%20rolled%20out%20on,throughout%202027%20and%202028.%20Licensing.%20Related%20content. Lottery: A single licence is made available for one operator to run the National Lottery, the processes for which are governed by the National Lotteries Act 2013. The application process to operate the National Lottery is highly competitive, and the licence will be granted for a term of 20 years. Applicants for the licence must be a corporation. In November 2023, La Francaise des Jeux successfully purchased Premier Lotteries Ireland and now holds exclusive rights to operate Irish lottery until 2034. Under Old Laws: It is generally prohibited to offer other forms of lotteries, though exceptions are made in limited circumstances to offer smaller lotteries or for charitable organisations to offer lotteries. To offer such smaller and charitable lotteries, a permit must be obtained from a Garda Síochána superintendent or that District Court, respectively. Skill games: Under Old Laws: There is no distinct categorisation for skilled games versus games of chance under Irish law. As such, skilled games fall into the general category of ‘gaming’ under the Gaming and Lotteries Act 1956. There is no provision for ‘gaming’ offered online in the Act, but it is interpreted that the offering of such services online will constitute ‘unlawful gaming’. As such, there is no licensing process in place for operators who wish to offer skilled games in an online format. Notwithstanding the above, services classed as ‘gaming’ are commonly accessible to players domiciled in Ireland through operators which have established and licensed themselves in more mature jurisdictions such as Gibraltar, the Isle of Man and Malta. The Government of Ireland does not implement payments or website blocking, so in practical terms, there is nothing to prevent the provision of gaming services to Irish players. Whilst the Irish authorities have not taken enforcement action against such operators whose ‘gaming’ products are accessed by those domiciled in Ireland, they have previously required that VAT be paid on stakes taken from such players. As such, it appears that there is an unregulated, grey market for online gaming services provided to Irish players. Under the Gambling Regulations Act 2024, gaming is defined as: “game” means a game— (a) of skill or chance, or partly of skill and partly of chance, and (b) where a participant in the game may, having made a payment, win a prize of money or money’s worth; “gaming” means providing a game or participating in a game; It therefore seems that games of pure skill may be caught by the definition of gaming and therefore require a licence. However there must be an element of payment/wager/stake as well as winning a prize, so if either one of these 2 elements is missing then it would not come within the definition irrespective of the level of skill or chance. Software/B2B: There is currently no regulatory regime in place in respect of gambling software or other B2B suppliers. As such, there are no certification, licensing, or technical standards requirements in place for such businesses. The new General Scheme of Gambling Regulation Bill proposes to change this with the introduction of a new B2B licensing regime. Whilst this is not currently in effect, please see the Software / B2B overview and Software / B2B outlook sections for more information. This will change under the Gambling Regulations Act 2024 S89, where a licence will be required to : sell or supply, directly or indirectly, a “relevant gambling product or relevant gambling related service”) to— (i) a licensee in the State, (ii) a person outside the State, or (iii) an operator of the National Lottery, The above services includes: Odds to licensees. Online hosting service. Support and maintenance which is indispensable to its operation. Risk management services. Fraud management services. Services to implement measures to protect and safeguard participants. The installation, maintenance or upgrading of software. Any other services the GRAI prescribes. Chapter 8 of Gambling Regulations Act 2024 (S123 – 128) deal with these B2B licences, however the certification requirements have not been set, where it will be up to GRAI to formulate these following consultation. In accordance with an update from the GRAI dated 9 February 2026, the licensing window for remote casino is due to open in 2027/8 where it’s expected to impose a 6 month period in which applications will need to be made otherwise face enforcement. However this has now been rolled into the licensing of the other products such as gaming and lotteries as per an announcement by GRAI on 30 June 2026, see: https://www.grai.ie/news/commencement-of-gambling-regulatory-authority-of-ireland-remote-betting-licences#:~:text=GRAI%20licences%20are%20being%20rolled%20out%20on,throughout%202027%20and%202028.%20Licensing.%20Related%20content

## Regulating bodies Under Old Laws: Only betting and lottery products are regulated in Ireland. The Revenue Commissioners has authority to process licence applications and initiate enforcement actions both against digital and land-based forms of betting. The department of justice has regulatory oversight on gambling. The regulator of the National Lottery regulates lottery in both digital and land-based for the national lottery, An Garda Síochána or the District Court are the regulators for lotteries other than the National Lottery. Under New law - 2024 Act: From the 5 March 2025 the GRAI is officially empowered to begin its role as regulator with the following responsibilities: To license, supervise and control gambling activities in the State. To establish a National Gambling Exclusion Register. To establish, maintain and administer a Social Impact Fund. To establish standards for certain gambling products or services. To impose obligations on licensees in areas such as advertising, inducements and responsibilities relating to children. To monitor and enforce compliance by licensees. To handle complaints. To increase public awareness and communicate with the public on licensing and gambling activities. To take measures to stop prohibited gambling activities. ## Supervision by the Regulator Under Old Law: ## Betting The Irish Revenue Commissioners monitor compliance by operators with the licensing regime in both remote bookmakers and remote betting intermediaries. Under New law - 2024 Act: The role the GRAI will play in supervision is yet to be seen, however, the 2024 Act ( issue a compliance notice; direct an investigation; apply to court for suspension or revocation of a license or to block access to online services; conduct an oral hearing; apply for emergency orders to protect the public from serious consequences of an ongoing contravention, incl. blocking access to online services; and impose administration sanctions including but not limited to financial penalties, suspension, revocation or imposition of conditions on any licence. Section 190(2) of the 2024 Act sets out a number of factors that the GRAI will consider when determining what course of action to take, which include the consideration of the gravity, nature and how long the breach occurred for. The 2024 Act also identifies a broad number of offences that can result in liability for a relevant officer or beneficial owner of a licensee, where it can be proved that they consented and/or were complicit or wilfully neglectful. A fine, amounting up to EUR5,000 and/or imprisonment for up to 12 months or on indictment to an unlimited fine and/or imprisonment of up to 5 years can be imposed. ## Lottery the Regulator of the National Lottery has the responsibility of ensuring participants’ interests are protected and that the long-term sustainability of the National Lottery is safeguarded. ## Enforcement against licensed operators Under Old Law: The Garda Superintendent may apply to the District Court to suspend, or revoke the Gaming Permit, under the provisions of s46 of the Gaming and Lotteries Act (Amended Act) 2019. Under New law - Gambling Regulations Act 2024: GRAI have a range of powers, including: Issuing a warning. Attaching an additional licence condition. Removing or amending a licence condition. Suspending a licence. Revoking a licence. Imposing a financial penalty. ## Typical triggers for enforcement against unlicensed operators Under Old Laws: Other gambling products such as online casino games or online poker would likely fall under the definition of ‘gaming’ provided in the Gaming and Lotteries Act 1956 (although their online forms are not specifically referred to). The provision of such online games to players in Ireland for wages staked would likely constitute ‘unlawful gaming’ under the Act. In spite of this, such games made available by foreign-based operators are commonly accessed by players in Ireland given that the Irish state does not implement payments or website blocking measures. No known enforcement action has been taken in respect of such foreign-based operators, leading to the formation of what could be categorised as a grey market. Such foreign-based operators should be wary of potential VAT obligations on wagers staked on unregulated gaming by players in Ireland. In particular, operators who hold a Remote Bookmaker’s Licence in addition to providing unregulated gaming products have been required to pay VAT on the provision of the latter to Irish consumers. Under New law - Gambling Regulations Act 2024: GRAI have newly available statutory power under the Gambling Regulation Act 2024 to instigate ISP and payment blocking via court orders ## Enforcement action taken against unlicensed operators Under Old Laws: The Irish Revenue Commissioners are active in enforcing the regulation of betting services and are known to contact unlicensed operators whose betting products have been accessed by players domiciled in Ireland. Bingo: In Ireland it is a criminal offence to operate bingo games for money wagered without a permit or a licence. Sanctions range from a fine to a term of imprisonment of two years. The Garda Síochána have been known to take action where they believe bingo games are being operated in contravention of the law.) Casino: Under Old Laws: The provision of online casino games would likely fall under the category of ‘unlawful gaming’ under the definition given in the Gaming and Lotteries Act 1956. However, given that the Act was drafted prior to the advent of the internet and consequently does not have such online games in mind, the legal position is uncertain. In practice, online casino games offered by operators established and licensed outside of the jurisdiction are accessed by players domiciled in Ireland. There are no known examples of enforcement action taken against operators whose products are accessed by players domiciled in Ireland, suggesting there is a grey market for these services.) Lottery: Under Old Laws: In Ireland it is a criminal offence to operate lottery games for money wagered without a permit or a licence. Sanctions range from a fine to a term of imprisonment of two years. The Garda Síochána have been known to take action where they believe lottery games are being operated in contravention of the law. Poker: Under Old Laws: The provision of facilities for playing online poker for money would likely fall under the category of ‘unlawful gaming’ under the definition given in the Gaming and Lotteries Act 1956. However, given that the Act was drafted prior to the advent of the internet and consequently does not have such online games in mind, the legal position is uncertain. In practice, facilities for playing online poker made available by operators established and licensed outside of the jurisdiction are accessed by players domiciled in Ireland. There are no known examples of enforcement action taken against operators whose products are accessed by players domiciled in Ireland, suggesting there is a grey market for these services. Skill games: There is no legal differentiation in the treatment of pure games of skill versus games of chance, or games combining an element of both skill and chance. Where played for money, games of skill will be classified under the Gaming and Lotteries Act as ‘gaming’, and provision of online facilities to take part in such games for money will likely be classed as ‘unlawful gaming’ under the same Act. In practice, facilities for playing skilled games for money online, were offered by operators established outside the Republic of Ireland, would be accessible to players domiciled in Ireland. This is due to the Government of Ireland not implementing any measures for payments or website blocking. There is no known enforcement action which has been taken against such foreign-based operators.

When will applications open for the various types of licences? Betting (remote and intermediary): open now. Betting (in-person): open now. Gaming (remote): 2027. Gaming (in-person): 2027. Lottery (remote and in-person): 2028. Business to Business (B2B): 2028. Charitable and philanthropic: 2028. When will the National Gambling Exclusion Register come into effect and when will the associated technical specifications, integration requirements and implementation guidance to be published? The sections of the legislation relating to the National Gambling Exclusion Register have not yet been commenced, and no date has yet been set for the Register to go live. The GRAI has stated that it continues to work diligently on the establishment of this important measure, and that it will communicate the technical specifications, integration requirements and implementation guidance with licensees in due course. Will there be an opportunity for operators to contribute to the development of the technical standards, guidance documents and regulations? The GRAI have previously, and will continue to, consult with the public and licensees in relation to the drafting of regulations. Regulation making is a very involved process which requires researching best practice, primary research and market analysis. In relation to some regulations, the GRAI will go out to public consultation in order to invite opinion from licensees and the public on the proposed new legislation. Licensees may have noted that in 2025 the GRAI went out for public consultation in relation regulations around section 38, 108 and 129 of the Gambling Regulation Act 2024. Where can I find further information on the technical standards in relation to customer limits, marketing and consent controls, identity verification processes, account structures and payment method restrictions? Technical standards are currently in development and will be open for public consultation before being finalised. The GRAI encourages operators to engage with the consultation when it opens.