Ireland’s Gambling Regulatory Authority of Ireland (GRAI) opened betting licence applications on 9 February 2026, marking the first concrete step in the country’s transition from a fragmented tax-certificate system to a centralised, enforcement-capable regulatory regime under the Gambling Regulation Act 2024.
Early market response
Interest from operators is already materialising, according to James O’Kelly, head of corporate development at SolutionsHub, which is advising clients through the transition. O’Kelly says his firm is working with one operator moving from the old regime into the new one, and two existing clients that hold licences in other jurisdictions, including the UK, who are applying for the Irish licence. Beyond that, SolutionsHub is in active discussions with between five and ten potential applicants.
The operator profile is varied: established UK-facing brands, European groups seeking incremental market expansion, and domestic start-ups. For now, interest is concentrated on the B2C side. B2B licensing will follow in a later phase, once the authority completes the initial rollout.
O’Kelly is measured on the commercial case. “I think it will be a sizeable market, but tough to crack, particularly on the B2C side. There were already around 30 to 40 licences under the old regime. With new entrants coming in, it will be competitive.”
What the GRAI has built
The authority describes its approach as phased, deliberate and grounded in prevention and consumer protection. The application process is substantial, with operators required to meet several conditions before approval. Once licensed, they must submit compliance reports under section 188 of the Act, confirming ongoing adherence to licence obligations.
Enforcement powers are considerably stronger than those available under the previous regime. The Act creates over 30 criminal offences, a number carrying custodial sentences of up to eight years. The GRAI can seek court orders to block access to prohibited gambling activity and to cut off payment providers. It is already working with other regulators through the Gambling Regulators’ European Forum (GREF) and with law enforcement on cross-border black market activity.
One important caveat: remote gaming is not yet covered by the core illegal gambling offence under section 67. While unlicensed betting is now a criminal matter, the extension to remote gaming will come in a subsequent implementation phase.
Licensing costs will be proportionate to operator size and turnover, and operators will be required to contribute to Ireland’s Social Impact Fund. The GRAI has positioned both as fair and equitable obligations, not deterrents to entry.
The UK factor
Britain’s decision to raise remote gaming duty to 40% and sports betting tax to 25% has altered the calculus for mid-tier operators already running on narrower margins. O’Kelly says the Irish enquiries are, in part, a direct consequence.
“There is a clear shift — we’re seeing strong interest in Ireland, particularly after what’s happened in the UK. The UK tax increase came as a shock to the industry. It’s reduced profitability for many UK licence holders, and I think medium and smaller operators will struggle to survive.”
Ireland offers a culturally adjacent, English-speaking market that O’Kelly says has modelled aspects of its regulatory framework on the UK, particularly around responsible gambling and compliance. For operators currently holding only a UK licence, expanding to Ireland is the next logical step. The market will not replace Britain as a revenue base, but it offers diversification at a competitive tax rate, provided that rate remains stable.
O’Kelly is realistic about the tail risk. “If taxes rise sharply, it can push activity toward the black market.” The GRAI has flagged consumer education and public awareness as part of its approach to addressing illegal operator activity, alongside formal enforcement.
Legal uncertainty ahead
Deirdre Kilroy, partner at Two Birds, identifies several areas where the law’s language is likely to generate disputes. The phased implementation has already complicated business planning, with operators unable to complete investment cases against an unclear timeline.
Advertising is the most exposed area. Section 148 prohibits content that is “likely to” give rise to specified harms, a standard Kilroy describes as difficult to interpret and apply without further guidance. She expects the GRAI’s interpretation to be contested.
The inducement ban presents a separate challenge. The statutory definition is broad, extending to mechanics with an indirect gambling-encouragement effect. The scope remains untested, and industry participants are unlikely to get clarity until the GRAI begins enforcement or a case reaches the courts.
Personal liability is another significant departure from the previous regime. The definition of “relevant officer” is deliberately wide, covering senior managers, shadow directors, and anyone exercising substantive governance authority within a licensed business. Those individuals face criminal sanctions for non-compliance, and must remain both competent and trustworthy for the full duration of the licence.
“Compared to the previous regime, their risk of personal liability exposure is far greater,” Kilroy says. “It will be interesting to see if they are deployed in the gambling sector.”
A competitive but viable entry point
Ireland’s market is small, already served by established domestic and international operators, and is now subject to a materially more demanding regulatory framework than previously applied. None of that is straightforwardly welcoming for new entrants.
What it does offer is stability, legal clarity relative to many emerging markets, a culturally familiar operating environment for UK operators, and a regulatory design that has borrowed from established frameworks. The GRAI has stated clearly that it will support compliant operators while enforcing against those who are not.
O’Kelly’s summary captures the balance. “Ireland has real potential as a market, but it won’t be easy. Operators need to be strategic — scale matters and competition will be tough. Those who approach it thoughtfully, with an eye on compliance and long-term stability, are the ones likely to succeed.”
How that plays out will depend less on the ambition of the Gambling Regulation Act 2024 and more on the consistency and predictability of the GRAI’s enforcement practice in its first full licensing cycle.
Source: iGaming Business
