Navigation path


Generic Tax Name Tax on lotteries, gambling and betting - General betting duties
Tax name in the national language General betting duties
Tax name in English General betting duties
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 bookmaker, totalisator operator or pool promoter with whom the bet is made, or who provides facilities for betting.

 
Tax object and basis of assessment

Bookmakers net stake receipts, defined as the difference between the stakes laid with them and the winnings they pay out.

 

The full amount of stake money (less winnings paid out, for general betting duty only) paid together with any additional payments in connection with the bet.

 
Deductions, Allowances, Credits, Exemptions

Until the place of consumption based tax regime is implemented, double taxation relief will ensure (from accounting periods ending on or after 1 April 2012) that UK-based operators do not incur double taxation on remote gambling supplied to customers in countries already operating a place of consumption based tax.

 
Rate(s) Structure

- 3 % for financial spread bets

- 10 % for other spread bets

- 15 % for all other off‑course bets made with a bookmaker or the Horserace Totalisator Board

 
Tax due date

Return and payment must be furnished by the 15th day following the end of the accounting period.

 
Tax collector

HM Revenue and Customs.

 
Special features

On‑course bets, where both the bookmaker and customer are present at the track, are not liable to general betting duty.

 
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 355.00 GBP 0.02
2011 318.00 GBP 0.02
2010 334.00 GBP 0.02
2009 344.00 GBP 0.02
2008 403.00 GBP 0.03
2007 409.00 GBP 0.03
2006 370.00 GBP 0.03
2005 448.00 GBP 0.03
2004 437.00 GBP 0.04
2003 359.00 GBP 0.03
2002 291.00 GBP 0.03
2001 474.00 GBP 0.04
2000 488.00 GBP 0.05

Comments