Betting Duty

What is ‘Betting Duty’?

Betting Duty concerns the levy of taxes on gross profits made through UK gambling activities, of which there are 3 main categories: Betting, Gaming, and Lottery. The duties consist of Amusement Machine Licence Duty, Bingo Duty, Gaming Duty, General Betting Duty, Pool Betting Duty, and Lottery Duty.

The 3 ways Betting Duty Charges are calculated:

• A levy on gross profits from gambling (stakes fewer winnings paid) in General Betting, Pool Betting, Bingo, and Gaming Duties.
• A levy on the amount charged to gamble in Lottery Duty.
• Duties on operation licenses for machines in Amusement Machine License Duty.

‘Betting Duty’ Explained

General Betting Duty: Charged on fixed odds bets made with a UK based bookmaker, except on-course betting. Fixed odds bets are those that the player knows how much they will win when they place the bet. General betting duty is charged on gross profits.

Pool Betting Duty: This consists of winners having a share in the pool of stake money placed on a particular event. The amount to be won is not known when placing the bet. Pool betting duty is charged on gross profits.

Bingo Duty is paid by the promoter on gross profits. All Bingo in the UK is liable to duty unless it is exempt such as Domestic Bingo (played in a private home or on a domestic occasion), Small-scale Bingo, Non-profit making Bingo, and Machine Bingo.

Gaming Duty: Gaming duty is charged on any land-based casino premises where ‘dutiable gaming’ takes place. ‘Dutiable Gaming’ applies to Baccarat, Blackjack, Poker, Craps, French Roulette, and Wheel of Fortune. The amount of duty payable is based on gross profits.

Remote Gaming Duty: Concerns about the playing of a game of chance for a prize by remote communication, such as the internet, telephone, or television. Duty is paid by the provider of the remote server and is calculated on the number of gross profits.

Amusement Machine License Duty (AMLD): A duty levied on all amusement machines provided for play on any premises in the UK, such as fruit machines found in pubs, which must be covered by a licence. The cost depends on the number of machines provided on the premises.

Lottery Duty: Applies to duty from the National Lottery only. It is a duty on the taking of a chance or ticket in a lottery that is promoted in the UK, unless specifically exempt. However, all lotteries, except the National Lottery, are exempt from the duty. The duty applies to lottery tickets and scratchcards. The duty payable is based on the stake money received from ticket sales.

The exemptions include: lotteries promoted in the course of an exempt entertainment, for example a bazaar, sporting or athletic event, dinner and private lotteries where the sale of tickets is confined to members of a society or people who all work on the same premises, such as office sweepstakes and office party raffles, and lotteries promoted by charities.

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