Ireland Notifies Brussels of Draft 1% Social Impact Fund Levy for Licensees
Ireland has sent draft regulations to the European Commission setting a 1% turnover levy for the Social Impact Fund from 1 April 2027.
Ireland has notified the European Commission of draft regulations that would require licensed gambling operators to pay 1% of their prior-year turnover into the Social Impact Fund from 1 April 2027, with the Commission receiving the notification on 12 November 2026.
The draft is titled the Gambling Regulation Act 2024 (Social Impact Fund) Regulations 2026 and is logged on the Technical Regulation Information System (TRIS) as notification 2026/0645/IE. The fund itself already exists in law. What Dublin has sent to Brussels is the instrument that fixes the rate and the payment rules.
What the draft regulations set
The draft sets a single rate of 1% and a single annual payment date. Under draft regulation 2, a licensee other than a charitable or philanthropic licence holder pays an annual contribution equal to 1% of its turnover in the financial year before the year to which the contribution relates.
| Item | Draft position |
|---|---|
| Notification number | 2026/0645/IE |
| Received by the European Commission | 12 November 2026 |
| Standstill ends | 15 February 2027 |
| Rate | 1% of turnover in the preceding financial year |
| Exempt | Charitable and philanthropic licence holders |
| Start date | 1 April 2027 |
| Payment deadline | 1 July each year |
| Payment method | Direct bank transfer or equivalent electronic transfer |
Draft regulation 1(2) states that the regulations "shall come into operation on 1 April 2027". Draft regulation 3 requires payment by 1 July each year into the account that the Gambling Regulatory Authority of Ireland (GRAI) names in its contribution notice, issued under section 54(4) of the Act.
The Minister for Justice, Home Affairs and Migration is to make the regulations under sections 9 and 54 of the Gambling Regulation Act 2024 (No. 35 of 2024). Until that happens, the rate and dates remain proposals.
How section 54 works
Section 54 of the Act makes the contribution a statutory obligation for licensees other than charitable or philanthropic ones. The GRAI determines the amount under regulations made by the Minister and must give each licensee written notice of the amount, the manner of payment and the payment date.
If a licence is transferred during the year, the transferee is liable only for any unpaid balance. Gaming.net reports that unpaid contributions can be recovered in court as a simple contract debt.
The Act became law on 23 October 2024, according to A&L Goodbody's guide to the legislation. Section 50 establishes the fund. Section 51 allows payments out of it for research, training and community interventions, public education and awareness, and treatment and support services.
Turnover is not stakes
The 1% applies to a licence-specific measure of turnover rather than to money wagered. According to Gaming.net's reading of the Act's definitions, the base differs by licensee type:
| Licensee type | Turnover measure |
|---|---|
| Business-to-business licensee | Gross profit on relevant gambling products or services |
| Remote betting intermediary | Charges paid for the betting facility |
| Other licensees | Income from relevant gambling activities less winnings paid out |
For operators, that means the effective cost depends on licence category and on the prior-year figures. Finance teams will need to map each licence held to its definition before the first contribution notice arrives.
Context for operators
The notification follows the staged build-out of the Irish regime. Earlier Gamingo coverage tracked the launch timetable for Ireland's new gambling licences and the industry pushback on the gambling bill when the legislation was still before the Oireachtas.
The approach also sits alongside neighboring models. The United Kingdom adopted a statutory levy, covered in Gamingo's report on the UK mandatory gambling levy and online slot limits. In Northern Ireland, a recommendation for a new regulator and levy has been put forward. Ireland's draft differs in that it ties the contribution to a percentage of turnover, set out in a single short instrument.
Gaming.net reports that the Department of Justice described 1% as a proportionate balance and that the GRAI said the fund could be operational in 2027. No total revenue estimate appears in the draft regulations.
What happens next
Interested parties can submit positions through TRIS until the standstill ends on 15 February 2027, according to Gaming.net. After that, the Minister can make the regulations, and the GRAI would then issue contribution notices. Operators should check three points in the draft: whether their licence falls within the charitable or philanthropic exemption, which turnover definition applies, and how the 1 July deadline fits their cash planning.
Status reviewed on 13 November 2026. Key figures come from the draft regulations and the TRIS notification record, with licence mechanics taken from section 54 of the Gambling Regulation Act 2024. More regulation news and EMEA coverage.
Frequently asked questions
What is the Social Impact Fund levy in Ireland?
It is an annual contribution that licensed gambling operators would pay to the Social Impact Fund, which was established under the Gambling Regulation Act 2024. The draft regulations set the rate at 1% of the licensee's turnover in the preceding financial year. Charitable and philanthropic licence holders are exempt.
When would Ireland's 1% gambling levy start?
The draft regulations say they would come into operation on 1 April 2027. Payment would then be due by 1 July each year. The start date depends on the Minister for Justice, Home Affairs and Migration making the regulations after the European Commission standstill ends on 15 February 2027.
Who pays the Social Impact Fund contribution?
Every licensee under the Gambling Regulation Act 2024 pays, except holders of charitable or philanthropic gambling licences. The amount is based on turnover, which is defined differently by licence type. The Gambling Regulatory Authority of Ireland sends each licensee a written notice stating the amount, manner and date of payment.
Is the 1% levy charged on stakes?
No. According to Gaming.net's reading of the Act, turnover varies by licence type. Business-to-business licensees use gross profit, remote betting intermediaries use the charges paid for the betting facility, and other licensees use income from gambling activities less winnings paid out.
What is the TRIS standstill and when does it end?
TRIS is the European Commission's Technical Regulation Information System, where member states notify draft technical rules before adopting them. The standstill gives the Commission and other member states time to comment. For Ireland's draft Social Impact Fund regulations, it ends on 15 February 2027.
