don't know the ins and outs, just know it from years ago discussions with poker players.

You would pretty much have to volunteer to pay tax, which is why you'd have to be daft to end up doing so, but the key difference is that it is a possibility in ireland, but not in the uk.

Though it's still a net loss I guess, given you could only claim that against any tax you were paying, so yes, no reason to do it!

As a practising accountant I can confirm that  professional gambler CANNOT register for income tax in Ireland. The rationale behind this is that if gambling winnings are taxable, then gambling losses are allowable and can be set off against other income. As most gamblers lose, Irish Revenue rules specifically exclude gambling winnings and losses from income tax provisions. There is a gambling tax of 2% on bets that is currently absorbed by bookmakers. Those with long memories will remember when this was 20% and had to be paid by the punters!!! The only way that gambling income falls within the tax net is if you are carrying on the trade of bookmaking.

you would be treated just like a bookmaker,after allowances and expenses you pay personal income tax on profits .Everyone pays income  tax.but you must be winning and show a profit before you are taxed.