Tax due on Gambling winnings

What rules apply in relation to paying tax on income from gambling winnings. i.e how much can you win before owing tax, what rate of tax applies, how and when must it be paid, etc. All help appreciated !!

I'd imagine that this is far from authoritative on the matter but I did come across this snippet on the [broken link removed]:

Generally, Revenue takes the view that money from gambling wins is at least matched by money lost. Compelling evidence will be required to show that there were winnings in the first place and if there were, that they exceed losses.

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You might find some other useful information from returned by a Google site specific search on www.revenue.ie. As ever, if in doubt get independent, professional advice.

Thanks Clubman.