BN73 : Remote Gaming Duty

Who is likely to be affected?

  1. Anyone involved in the provision of remote gaming.

General description of the measure

  1. Legislation will be included in Finance Bill 2007 to introduce a new duty of excise on the gaming profits of remote gaming operators. Remote gaming refers to playing a game of chance for a prize by the use of remote communication - for example, the internet, telephone or television.
  2. The rate of duty will be 15%.

Operative date

  1. Remote Gaming Duty will be brought into effect by order and timed to align with the full implementation of the Gambling Act 2005, which is expected to be on 1 September 2007.

Current law and proposed revisions

  1. The provision of remote gaming is not captured by the existing gambling duties because, with a few very limited exceptions, it has not previously been permitted under social law. The Gambling Act 2005 provides for remote gaming licences to be offered in the UK and is expected to come into force from 1 September 2007.
  2. This new legislation provides a structure to tax remote gaming by amending the Betting and Gaming Duties Act 1981. It includes details of interpretation, the rate of duty, registration, accounting and enforcement. It also makes provision for some aspects of the operation and administration of the duty to be dealt with in regulations.
  3. A Public Notice on the operation of this new duty will be issued in due course.

Further advice

  1. If you have any questions about this change, please contact HMRC National Advice.