Horse Racing Ireland Act 2016
Liability for foal levy
9. Section 38A (inserted by section 5 of the Act of 1999) of the Act of 1994 is amended by substituting for subsection (2) the following:
“(2) Levy shall be paid by the owner or keeper (acting as an agent of the owner) of a thoroughbred foal born in the State in advance of registering the foal in a stud-book in the State.
(2A) A person who maintains a stud-book may refuse to register a foal until the owner or keeper (acting as an agent of the owner) of the foal is able to provide proof that levy has been paid.”.