Gambling duties
For all up to date information see the rates below.
On this page:
| |
Tax year 2011-12 |
Tax year 2012-13 |
| Bingo Duty |
| Percentage of bingo promotion profits |
20% |
20% |
| General Betting Duty |
| Percentage of 'net stake receipts' (essentially the gross profits
from bookmaking) for fixed odds bets and totalisator on horse or
dog races |
15% |
15% |
| Percentage of 'net stake receipts' for financial spread bets |
3% |
3% |
| Percentage of 'net stake receipts' for all other spread bets |
10% |
10% |
| Lottery Duty |
| Percentage of the price paid or payable on taking a ticket or
chance in a lottery |
12% |
12% |
Machine Games Duty
*
Machine Games Duty was introduced on 1 February 2013 and replaces
Amusement Machine Licence Duty
|
| Percentage of the net takings from dutiable machine games with
a maximum cost of play not more than 10p and a maximum cash prize
not more than £8 |
N/A |
5% |
| Percentage of net takings from all other dutiable machine games |
N/A |
20% |
| Pool Betting Duty |
| Promoter's net pool betting receipts from dutiable pool bets
in an accounting period. |
N/A |
15% |
| Remote Gaming Duty |
| Percentage of remote gaming profits |
15% |
15% |
Top
Gaming Duty
| Tax rate |
15% |
20% |
30% |
40% |
50% |
| Gross gaming yield |
£2,175,000 |
£1,499,500 |
£2,626,000 |
£5,542,500 |
|
New figures for accounting periods beginning on or after 1 April 2013
| Tax rate |
15% |
20% |
30% |
40% |
50% |
| Gross gaming yield |
£2,242,500 |
£1,546,000 |
£2,707,500 |
£5,714,500 |
Remainder |
Top
