LegalizeHorse and Greyhound Racing (Betting Charges and Levies) Act 1999
1 Definitions.
1.—In this Act—
“the Act of 1958” means the Greyhound Industry Act, 1958;
“the Act of 1994” means the Irish Horseracing Industry Act, 1994.
2 Incidental, etc. powers of Authority.
2.—The Act of 1994 is hereby amended by the insertion after section 10 of the following section:
“10A.—The Authority shall have all such powers as are necessary for or incidental to the performance of its functions under this Act.”.
3 Zero rate of levy on bookmakers on course bets.
3.—(1) Section 54(1) of the Act of 1994 is hereby amended by the substitution for paragraph (a) of the following paragraph:
“(a) 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, shall pay to the Authority a levy on such bet.”.
(2) Section 54(1)(b)(i) of the Act of 1994 is hereby amended by the substitution for “5 per cent. or such other percentage” of “, zero per cent. or such other percentage of not more than 5 per cent.”.
4 Amendment of Act of 1994 (bookmakers).
4.—(1) The Act of 1994 is hereby amended by the insertion after section 54 of the following sections:
| “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. |
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| (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— |
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| (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. |
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| (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. |
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| (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— |
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| (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.”. |
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(2) Section 55 of the Act of 1994 is hereby amended—
(a) in subsection (1), after “levies” to insert “or charges under this Part” in each place where it occurs, and
(b) in paragraph (c) of subsection (1), after “levy” to insert “or a charge under this Part”.
5 Thoroughbred foal levy.
5.—The Act of 1994 is hereby amended by the insertion after section 38 of the following section:
“38A.—(1) There may be charged and levied by the Authority in each year beginning with such year as may be prescribed, with the consent of the Minister, a levy (referred to subsequently in this section as ‘levy’) on all thoroughbred foals registered in a stud-book.
(2) Levy shall be paid by the owner of a thoroughbred foal registered in a stud-book.
(3) Levy shall be paid to the Authority at such time and in such manner as may be prescribed.
(4) Subject to subsection (5), the rate or scale of rates of levy in each year shall be such rate or rates as may be prescribed with the consent of the Minister.
(5) Any rate prescribed under subsection (4) shall not be more than £1,000.
(6) The Authority may enter into arrangements with another person who maintains a stud-book for the collection and recovery of levy.
(7) The Authority may recover as a simple contract debt in any court of competent jurisdiction levy from any person by whom it is payable.
(8) The proceeds of levy shall be expended on the basis of a programme for the benefit of horse breeders to be decided by the Authority after consultation with any person which the Authority considers to be representative of horse breeders.
(9) In this section ‘stud-book’ means a stud-book maintained by a body approved under the European Communities (Equine Stud-Book and Competition) Regulations, 1993 (S.I. No. 305 of 1993).”.
6 Amendment of section 53 of Act of 1994.
6.—Section 53(2) (which relates to the regulation of opening hours of betting offices) of the Act of 1994 is hereby amended by the substitution for “one hour” of “two hours”.
7 Amendment of section 65 of Act of 1994.
7.— Section 65(2) (which relates to the licensing of sale of intoxicating liquor at race-fixtures) of the Act of 1994 is hereby amended by the substitution for “one hour” of “two hours”.
8 “betting office”.
8.—(1) Section 2 of the Act of 1958 is hereby amended by the insertion after the definition of “authorised officer” of the following definition:
“‘betting office’ means any premises at a greyhound race track in which betting is permitted by regulations under section 32D of this Act;”.
(2) Section 53(1)(d) of the Act of 1994 is hereby amended by the insertion after “betting offices” of “at authorised racecourses”.
9 Committees of Board.
9.—Section 13 of the Act of 1958 is hereby amended—
(a) by the substitution in subsection (3) for “consist exclusively of persons who are members of the Board or partly of persons who are members of the Board and partly of persons who are officers of the Board” of “include or consist of persons who are not members of the Board”, and the said subsection, as so amended, is set out in the Table to this section, and
(b) by the insertion after subsection (4) of the following subsections:
“(5) The Board shall decide the terms of reference of any committee of the Board.
(6) The Board may appoint a person to be chairman of a committee of the Board.
(7) A member of a committee of the Board who fails to perform his functions may be removed at any time by the Board.
(8) The Board may at any time dissolve a committee of the Board.
(9) There shall be paid out of the income of the Board to members of a committee of the Board such allowances for expenses incurred by them in the discharge of their functions as the Board may determine, with the consent of the Minister and the Minister for Finance.”.
TABLE
(3) A committee of the Board shall consist of such number of members as the Board thinks proper and may, at the discretion of the Board, include or consist of persons who are not members of the Board.
10 Amendment of Act of 1958 (powers of Board).
10.—The Act of 1958 is hereby amended by the insertion after section 18 of the following sections:
| “Charges by Board. | 18A.—(1) The Board may make such charges, as it considers necessary and appropriate in consideration of— |
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| (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— |
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| (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). |
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| 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.”. |
11 Amendment of Act of 1958 (bookmakers).
11.—(1) The Act of 1958 is hereby amended by the substitution for section 32 of the following sections:
This document does not substitute the official text published in the Irish Statute Book. We accept no responsibility for any inaccuracies arising from the transcription of the original into this format.