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Generic Tax Name Tax on lotteries, gambling and betting - Bingo duty
Tax name in the national language Bingo duty
Tax name in English Bingo duty
Member State UK-United Kingdom
Tax in force since 1981/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Betting and Gaming Duties Act 1981, as amended by subsequent finance acts.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

UK.

 
Taxpayers

The promoter of the bingo.

 
Tax object and basis of assessment

Charged on a person's bingo promotion profits, which is the amount of bingo receipts for a period minus the expenditure on bingo winnings.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • bingo promoted by members, clubs, etc., not licensed under the Gambling Act 2005.
  • non‑commercial bingo -bingo played on any other premises not licensed under the Gambling Act 2005 provided that neither stakes nor value of prizes exceed GBP 2,000 in any week
  • small scale bingo, domestic bingo and bingo played by means of a machine which requires an amusement machine licence
 
Rate(s) Structure

 20% of a bingo promoter's profits at the end of each accounting period.

 
Tax due date

Returns and payment must be furnished by the 15th day following the end of the month to which the return relates.

 
Tax collector

HM Revenue & Customs.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214f

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 78.00 GBP 0.01
2011 89.00 GBP 0.01
2010 101.00 GBP 0.01
2009 85.00 GBP 0.01
2008 62.00 GBP 0.00
2007 72.00 GBP 0.01
2006 75.00 GBP 0.01
2005 82.00 GBP 0.01
2004 83.00 GBP 0.01
2003 118.00 GBP 0.01
2002 121.00 GBP 0.01
2001 114.00 GBP 0.01
2000 111.00 GBP 0.01

Comments