Excise Duty — Gambling Duty rates
Updated 30 September 2022
© Crown copyright 2022
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/rates-and-allowance-excise-duty-gambling-duty/excise-duty-gambling-duty-rates
Gambling duties
Bingo Duty
| Tax year 2022 to 2023 | |
|---|---|
| Percentage of bingo promotion profits | 10% |
Gaming Duty
| Gross gaming yield | Accounting periods beginning on or after 1 April 2022 Tax rate |
|
|---|---|---|
| The first £2,686,000 | 15% | |
| The next £1,852,000 | 20% | |
| The next £3,243,000 | 30% | |
| The next £6,845,000 | 40% | |
| Remainder | 50% |
General Betting Duty
| Tax year 2022 to 2023 | |
|---|---|
| Percentage of ‘net stake receipts’ (essentially the gross profits from bookmaking) for fixed odds bets and totalisator on horse or dog races |
15% |
| Percentage of ‘net stake receipts’ for financial spread bets | 3% |
| Percentage of ‘net stake receipts’ for all other spread bets | 10% |
Read about General Betting Duty.
Lottery Duty
| Tax year 2022 to 2023 | |
|---|---|
| Percentage of the price paid or payable on taking a ticket or chance in a lottery | 12% |
Read about Lottery Duty.
Machine Games Duty
| Cost of play and cash prize levels | Tax year 2022 to 2023 |
|---|---|
| Percentage of the net takings from dutiable machine games with a maximum cost of play not more than 20p and a maximum cash prize not more than £10 |
5% |
| Percentage of net takings from machines which are not Type 1 machines but where the cost to play cannot exceed £5 |
20% |
| Percentage of net takings from dutiable machine games where the maximum cost to play can exceed £5 |
25% |
Read about Machine Games Duty.
Pool Betting Duty
| Tax year 2022 to 2023 | |
|---|---|
| Promoter’s net pool betting receipts from dutiable pool bets in an accounting period | 15% |
Read about Pool Betting Duty.
Remote Gaming Duty
| Tax year 2022 to 2023 | |
|---|---|
| Percentage of remote gaming profits | 21% |
Read about Remote Gaming Duty.