After go-ahead obtained in the Chamber, the Milleproroghe decree reached the Senate for final approval. In article 3, paragraph 7, we read the following: “The provisions of article 21, paragraph 4, first sentence, of the legislative decree of 1 June 2023, n.61, converted, with amendments, by law 31 July 2023, n.100, regarding games, also apply in the year 2024. The increased revenues deriving from the first period are allocated to the National Emergency Fund referred to in article 44 of the civil protection code referred to in the decree legislative 2 January 2018, n.1".
In the "Reading Note" dossier of the Senate Budget Service, we go into detail about the measure relating to the extension of additional extractions of Lotto and SuperEnalotto, which as already brought forward to the House it is estimated that it will bring increased revenue of at least 2024 million in 48,5:
"Article 3, paragraph 7 (Additional weekly draws for the game Lotto and the Superenalotto)
The law extends to 2024 the possibility granted to the Customs and Monopolies Agency to establish additional weekly draws for the gambling game Lotto and the Superenalotto. It is established that the increased revenues from these additional extractions are intended to finance the National Emergency Fund.
The RT assures that the provision is aimed at allowing the carrying out of the additional weekly draws of the game Lotto and the game of Superenalotto, established pursuant to article 21 of the legislative decree of 1 June 2023, n. 61, converted, with amendments, by law 31 July 2023, n. 100, even beyond the date of 31 December 2023.
From a strictly financial point of view, it notes that, in the year 2022, a tax profit of 599.166.583,25 euros was recorded for the game of Lotto and equal to 626.988.869,96 euros for the Superena gamelotto. On the basis of these data, for the purposes of preparing the technical report of the original rule, it was estimated that the greater revenue expected from the fourth draw of the Lotto and the Superenalotto in the second half of 2023 they amounted to approximately 45 million euros.
The final data were found to be in line with the aforementioned forecast, since, making a comparison between the actual data for the July/August/September 2023 quarter and the actual data for the previous quarter of the same year, April/May/June 2023, for gaming of the Lotto, an increase in tax profit of €16.532.254,49 was detected for the Superena gamelotto an increase in tax profit of €7.744.000 was recorded.
Therefore, for the purposes of estimating the financial effects attributable to the measure, it can be considered that the greater tax profit over the course of an entire year, as a result of the fourth weekly draw of the two games in question, could be equal to approximately 97.000.000 euros, equal to the sum of the two aforementioned amounts, referring to a single quarter, multiplied by the 4 quarters that make up a year. However, since the period of collection of the actual data relating to the four weekly draws is short and limited, it believes that, based on a conservative estimate, the increased annual revenue, starting from 2024, deriving from the holding of the four weekly draws of the games in topic, may amount to approximately 50% of the aforementioned amount and, therefore, may be equal to at least 48.500.000 euros. The related increased revenue will be allocated to the National Emergency Fund referred to in Article 44 of the Civil Protection Code referred to in Legislative Decree 2 January 2018, n. 1.
The summary table of the expected impact effects on public finance balances ascribes the following effects to the rules, taking into account higher capital expenditure/higher non-tax revenues:
In this regard, for the quantification profiles, given that the regulation provides for the extension to the whole of 2024 of the regulations introduced by article 21 of the legislative decree of 1 June 2023, n. 61, which already recognizes, limited to the year 2023, the Customs and Monopolies Agency the possibility of establishing additional weekly draws for the gambling game Lotto and the game of Superenalotto, having taken note of the quantification proposed by RT which appears verifiable on the basis of the data, hypotheses as well as the information elements considered, there are no observations.
With regard to the scrutiny of the expected impact effects on public finance balances, it should be noted that the statement ascribes to the devolution of resources for the needs of the National Emergency Fund (FEN) an effect symmetrical to that recorded in terms of financial competence, despite the presence of an expenditure purpose classified in the budget as capital expenditure".
