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%

 

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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

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