Betting on a sure thing?

Sir, – In recent years Dublin have met Mayo in either the All-Ireland final or semi-final. Each year I have had a €10 bet with a colleague in work, and usually I have had a nice lunch on the back of a win. In order to avoid embarrassment, I asked my colleague to leave a €10 note on my desk before I arrived at work. Given that this is now a regular occurrence, I was wondering could you advise if such receipts are taxable? – Yours, etc,

BRIAN CULLEN,

Rathfarnham,

Dublin 16.