Exhibit 97 FLUTTER ENTERTAINMENT PLC Executive Incentive Compensation Clawback Policy (As adopted on 7 September 2023) 1. Overview. The Remuneration Committee (the Committee) of the Board of Directors (the
Board) of Flutter Entertainment plc (the Company) has adopted this Executive Incentive Compensation Clawback Policy (the Policy) which requires the recoupment of certain
incentive-based compensation in accordance with the terms herein and is intended to comply with the Listing Rules. Capitalized terms not otherwise defined herein shall have the meanings assigned to such terms under Section 12 of this Policy.
Each Clawback Executive Officer may be required to sign and return to the Company the Acknowledgement Form, attached hereto as Exhibit A. 2. Interpretation and Administration. The Committee shall have full authority to interpret and enforce the Policy; provided,
however, that the Policy shall be interpreted in a manner consistent with its intent to meet the requirements of the Listing Rules. As further set forth in Section 10 below, this Policy is intended to supplement any other clawback policies and
procedures, including any discretionary policies and procedures, that the Company may have in place from time to time pursuant to other applicable law, plans, policies or agreements. 3. Covered Executive. The Policy applies to each current and former Clawback Executive Officer of the Company who serves or
served as a Clawback Executive Officer at any time during a performance period in respect of which Incentive Compensation is Received, to the extent that any portion of such Incentive Compensation is (a) Received by the Clawback Executive
Officer during the last three completed Fiscal Years or any applicable Transition Period preceding the date that the Company is required to prepare a Restatement (regardless of whether any such Restatement is actually filed) and (b) determined
to have included Erroneously Awarded Compensation. For purposes of the preceding clause (a), the date that the Company is required to prepare a Restatement under the Policy is the earlier to occur of (i) the date that the Board, a committee of
the Board, or the officer or officers of the Company authorized to take such action if Board action is not required, concludes, or reasonably should have concluded, that the Company is required to prepare a Restatement or (ii) the date a court,
regulator, or other legally authorized body directs the Company to prepare a Restatement. Clawback Executive Officers subject to this Policy pursuant to this Section 3 are referred to herein as Covered Executives. 4. Recovery of Erroneously Awarded Compensation. If any Erroneously Awarded Compensation is Received by a Covered Executive, the
Company shall reasonably promptly take steps to recover such Erroneously Awarded Compensation in a manner described under Section 5 hereof. 5. Forms of Recovery. The Committee shall determine, in its sole discretion and in a manner that effectuates the purpose of the
Listing Rules, the method(s) for recovering any Erroneously Awarded Compensation hereunder in accordance with Section 4 above, which may include, without limitation: (a) requiring cash reimbursement; (b) seeking recovery or forfeiture
of any gain realized on the vesting, exercise, settlement, sale, transfer or other disposition of any equity-based awards; (c) offsetting the amount to be recouped from any compensation otherwise




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owed by the Company to the Covered Executive; (d) cancelling outstanding vested or unvested equity awards; or (e) taking any other remedial and recovery action permitted by law, as
determined by the Committee. To the extent the Covered Executive refuses to pay to the Company an amount equal to the Erroneously Awarded Compensation, the Company shall have the right to sue for repayment and/or enforce the Covered Executives
obligation to make payment through the reduction or cancellation of outstanding and future compensation. Any reduction, cancellation or forfeiture of any compensation shall be done in compliance with Section 409A of the U.S. Internal Revenue
Code of 1986, as amended. For the avoidance of doubt, except as set forth in Section 7, in no event may the Company Group accept an amount that is less than the amount of the Erroneously Awarded Compensation in satisfaction of a Covered
Executives obligation hereunder. 6. No Indemnification. No member of the Company Group shall indemnify any Covered
Executive against (i) the loss of any Erroneously Awarded Compensation for which the Committee has determined to seek recoupment pursuant to this Policy or (ii) any claims relating to the Companys enforcement of its rights under this
Policy (including, for the avoidance of doubt, any advancement of costs related to such enforcement). Further, no member of the Company Group shall enter into any agreement that exempts any Incentive Compensation from the application of this Policy
or that waives the Companys right to recovery of any Erroneously Awarded Compensation and this Policy shall supersede any such agreement. 7. Exceptions to the Recovery Requirement. Notwithstanding anything in this Policy to the contrary, Erroneously Awarded
Compensation need not be recovered pursuant to this Policy if the Committee determines that recovery would be impracticable as a result of any of the following: (a) the direct expense paid to a third party to assist in enforcing the Policy would exceed the amount to be recovered; provided that,
before concluding that it would be impracticable to recover any amount of Erroneously Awarded Compensation based on expense of enforcement, the Company must make a reasonable attempt to recover such Erroneously Awarded Compensation, document such
reasonable attempt(s) to recover, and provide that documentation to the Exchange; (b) recovery would violate home country law
where that law was adopted prior to November 28, 2022; provided that, before concluding that it would be impracticable to recover any amount of Erroneously Awarded Compensation based on violation of home country law, the Company must obtain an
opinion of home country counsel, acceptable to the Exchange, that recovery would result in such a violation, and must provide such opinion to the Exchange; or (c) recovery would likely cause an otherwise tax-qualified retirement plan, under which
benefits are broadly available to employees of the Company, to fail to meet the requirements of 26 U.S.C. 401(a)(13) or 26 U.S.C. 411(a) and the regulations thereunder. 8. Committee Determination Final. Any determination by the Committee with respect to the Policy shall be final, conclusive and
binding on all interested parties.  2




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9. Amendmentand Termination. The Policy may be amended by the
Committee from time to time, to the extent permitted under the Listing Rules. The Committee may terminate this Policy at any time. Notwithstanding anything in this Section 9 to the contrary, no amendment or termination of this Policy shall be
effective if such amendment or termination would (after taking into account any actions taken by the Company contemporaneously with such amendment or termination) cause the Company to violate any U.S. federal securities laws, rules of the U.S.
Securities and Exchange Commission or the Listing Rules. This Policy automatically shall terminate upon a change in control of the Company, which results in the Companys securities no longer being traded on an established
securities exchange. 10. Non-Exclusivity. Nothing in the Policy shall be viewed as
limiting the right of the Company or the Committee to pursue additional remedies or recoupment under or as required by any similar policy adopted by the Company or under the Companys compensation plans, award agreements, employment agreements
or similar agreements or the applicable provisions of any law, rule or regulation which may require or permit recoupment to a greater degree or with respect to additional compensation as compared to this Policy, and any right of recoupment under
this Policy is in addition to any such additional remedies or recoupment (but without duplication as to any recoupment already made with respect to Erroneously Awarded Compensation pursuant to this Policy). This Policy shall be interpreted in all
respects to comply with the Listing Rules. 11. Successors. The Policy shall be binding and enforceable against all Covered
Executives and their beneficiaries, heirs, executors, administrators or other legal representatives. 12. Defined Terms. Adoption Date shall mean 7 September 2023. Clawback Executive Officer shall mean the Companys president, principal financial officer, principal
accounting officer (or if there is no such accounting officer, the controller), any vice-president of the Company in charge of a principal business unit, division, or function (such as sales, administration, or finance), any other officer who
performs a policy-making function, or any other person who performs similar policymaking functions for the Company. Individuals who serve in such roles or perform such functions for the Companys parent(s) or subsidiaries shall be deemed
Clawback Executive officers if they perform such policy making functions for the Company. Company Group shall
mean the Company, together with each of its direct and indirect parents and subsidiaries. Erroneously Awarded
Compensation shall mean the amount of Incentive Compensation actually Received that exceeds the amount of Incentive Compensation that otherwise would have been Received had it been determined based on the restated amounts, and computed
without regard to any taxes paid. For Incentive Compensation based on stock price or total shareholder return, where the amount of erroneously awarded Incentive Compensation is not subject to mathematical recalculation directly from the information
in a Restatement:  (A)
The calculation of Erroneously Awarded Compensation shall be based on a reasonable estimate of the effect of
the Restatement on the stock price or total shareholder return upon which the Incentive Compensation was Received; and  3




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(B)
The Company shall maintain documentation of the determination of that reasonable estimate and provide such
documentation to the Exchange. Exchange shall mean the New York Stock Exchange. Financial Reporting Measures shall mean measures that are determined and presented in accordance with the accounting
principles used in preparing the Companys financial statements, and any measures that are derived wholly or in part from such measures, including, without limitation, stock price and total shareholder return (in each case, regardless of
whether such measures are presented within the Companys financial statements or included in a filing with the U.S. Securities and Exchange Commission). Fiscal Year shall mean the Companys fiscal year; provided that a Transition Period between the last day of the
Companys previous fiscal year end and the first day of its new fiscal year that comprises a period of nine to 12 months will be deemed a completed fiscal year. Incentive Compensation shall mean any compensation (whether cash or equity-based) that is granted, earned, or vested
based wholly or in part upon the attainment of a Financial Reporting Measure, and may include, but shall not be limited to, performance bonuses and long-term incentive awards such as stock options, stock appreciation rights, restricted stock,
restricted stock units, performance share units or other equity-based awards. For the avoidance of doubt, Incentive Compensation does not include any compensation to the extent that is (i) granted, earned or vested exclusively upon completion
of a specified employment period, without any performance condition, (ii) discretionary or (iii) based on subjective goals or goals unrelated to Financial Reporting Measures. Notwithstanding the foregoing, compensation amounts shall not be
considered Incentive Compensation for purposes of the Policy unless such compensation is Received (1) while the Company has a class of securities listed on a U.S. national securities exchange or a national securities association and
(2) on or after October 2, 2023. Listing Rules shall mean Section 303A.14 of the New York Stock
Exchange Listed Company Manual, as such section may be amended from time to time. Incentive Compensation shall be deemed
Received in the Companys fiscal period during which the Financial Reporting Measure specified in the Incentive Compensation award is attained, even if the payment or grant of the Incentive Compensation occurs after
the end of that period. Restatement shall mean an accounting restatement due to the material noncompliance of
the Company with any financial reporting requirement under the securities laws, including any required accounting restatement to correct an error in previously issued financial statements that is material to the Companys previously issued
financial statements, or that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period.  4




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Transition Period shall mean any transition period that results
from a change in the Companys Fiscal Year within or immediately following the three completed Fiscal Years immediately preceding the Companys requirement to prepare a Restatement.  5




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Exhibit A FLUTTER ENTERTAINMENT PLC Executive Incentive Compensation Clawback Policy Acknowledgement Form By signing below,
the undersigned acknowledges and confirms that the undersigned has received and reviewed a copy of the Flutter Entertainment plc Executive Incentive Compensation Clawback Policy (as may be amended, restated, supplemented or otherwise modified from
time to time, the Policy). Capitalized terms used but not otherwise defined in this Acknowledgement Form (this Acknowledgement Form) shall have the meanings ascribed to such terms in the
Policy. By signing this Acknowledgement Form, the undersigned acknowledges and agrees that the undersigned is and will continue to be subject to the
Policy and that the Policy will apply both during and after the undersigneds employment with the Company Group. In addition, by signing below, the undersigned agrees that any indemnity granted to the undersigned by the Company or any other
member of the Company Group will be limited to the extent required to give effect to Section 6 of the Policy. Further, by signing below, the undersigned agrees to abide by the terms of the Policy, including by returning any Erroneously Awarded
Compensation (as defined in the Policy) to the Company Group to the extent required by, and in a manner permitted by, the Policy. In the event of any
inconsistency between the Policy and the terms of any employment agreement to which the undersigned is a party, or the terms of any compensation plan, program or agreement under which any compensation has been granted, awarded, earned or paid to or
by the undersigned, the terms of the Policy shall govern. This Acknowledgement Form, the Policy and all rights and obligations hereunder and thereunder
are governed by and construed in accordance with the laws of the jurisdiction that governs the applicable document, agreement or arrangement of any Incentive Compensation for which the Company is seeking to recoup any Erroneously Awarded
Compensation (such jurisdiction, the Applicable Jurisdiction). The Company, each member of the Company Group and the Clawback Executive Officer irrevocably submit to the non-exclusive
jurisdiction of the Applicable Jurisdiction. This Acknowledgement Form must be signed and returned to the Companys [General Counsel] within thirty
(30) calendar days following the later of the Adoption Date or the date the individual first becomes a Clawback Executive Officer.  SignaturePrint NameDate