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Generic Tax Name Tax on lotteries, gambling and betting - Gaming duty
Tax name in the national language Gaming duty
Tax name in English Gaming duty
Member State UK-United Kingdom
Tax in force since 1997/10/01
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

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

Social security contribution Employers
Legal base

Finance Act 1997 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



Geographical Scope



The person who is a provider of premises at a time in that period when dutiable gaming takes place there.

Tax object and basis of assessment

Gaming duty is charged on premises for every accounting period which contains a time when dutiable gaming takes place on those premises. It is calculated on the gross gaming yield (GGY) for each casino, i.e. the total value of the stakes minus players' winnings.


A sliding scale of duty based on GGY increments.

Deductions, Allowances, Credits, Exemptions


Gaming duty is charged on premises where gaming to which section 10 of the Finance Act 1997 takes place. The games to which the section applies include baccarat, punto banco, big six, blackjack, boule, casino stud poker, chemin de fer, chuck‑a‑luck, craps, crown and anchor, faro, faro bank, hazard, poker dice, pontoon, French roulette, American roulette, super pan 9, trente et quarante, vingt‑et‑un, Sic Bo, Three Card Poker and wheel of fortune.

Section 10 does not apply to any lawful gaming which is gaming to which any of the following provisions apply:

-part 1 of Schedule 15 to the Gambling Act 2005 (private gaming);

-section 279 of that Act (premises licensed for the sale of liquor);

-part 13 of that Act (amusements with prizes);

-An exemption also exists (section 269 of the Gambling Act 2005) in relation to gaming which takes place on premises categorised as member's clubs, commercial clubs or miner's welfare institutes, where those clubs hold gaming licences issued by their local licensing authority.

Rate(s) Structure

Interim Payment:

- 15% of first GBP 1,087,500

- 20% of next GBP 750,000

- 30% of next GBP 1,313,000

- 40% of next GBP 2,771,500

- 50% of remainder


Final Payment:

- 15% of first GBP 2,175,000

- 20% of next GBP 1,499,500

- 30% of next GBP 2,626,000

- 40% of next GBP 5,542,500

- 50% of remainder


Rates Structure above for April 2012 to March 2013 Accounting Period 


Interim Payment:

- 15% of first GBP 1,121,500

- 20% of next GBP 773,000

30% of next GBP 1,354,000

- 40% of next GBP 2,857,500

- 50% of remainder


Final Payment:

- 15% of first GBP 2,242,500

- 20% of next GBP 1,546,000

- 30% of next GBP 2,707,500

- 40% of next GBP 5,714,500

- 50% of remainder


Rates Structure above for April 2013 to March 2014 Accounting Period 

Tax due date

A period of six months beginning with 1st April or 1st October.

Tax collector

HM Revenue and Customs.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214f

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 229.00 GBP 0.01
2011 183.00 GBP 0.01
2010 173.00 GBP 0.01
2009 163.00 GBP 0.01
2008 163.00 GBP 0.01
2007 159.00 GBP 0.01
2006 146.00 GBP 0.01
2005 130.00 GBP 0.01
2004 159.00 GBP 0.01
2003 144.00 GBP 0.01
2002 147.00 GBP 0.01
2001 126.00 GBP 0.01
2000 123.00 GBP 0.01