According to the Taoiseach, this extension of duty will be matched by a new requirement that offshore providers obtain a licence to offer their services in Ireland:
The Government will introduce legislation to ensure that overseas betting providers comply with a licensing regime that will permit them to sell their products into our jurisdiction.So what happens if the offshore providers decide not to play ball? It might not be a coincidence that the Department of Justice has been considering the introduction of internet filtering for some time now - and officials in the Department's Gaming Control section have been taking part in this discussion (PDF released under FOI - see item 49). I can't help but suspect that there will be calls for ISPs to block access to offshore sites which don't pay this new tax - and there have been some European developments in this direction already.
Watch this space.