Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

216 Profits from lotteries

The income of lotteries (licensed under Part IV of the Gaming and Lotteries Act, 1956) is exempt from income tax.

Relevant Date: Finance Act 2020