Taxes in Europe Database v2
Finance Act 1993 as amended by subsequent finance acts.
The promoter of the lottery except in the case of the National Lottery where the holder of the section 5 licence issued under social legislation is responsible for accounting for and paying the duty on all National Lottery games.
The taking in the United Kingdom of a ticket or chance in a lottery.
Duty is due on the aggregate of everything paid or given by (or debited to the account of) the person taking the ticket or chance for, on account of, or in connection with, the ticket or chance - the "consideration".
12 % of the value of the consideration given for the ticket or chance.
The return and payment must be furnished by the 13th day of the month next following the month to which the return relates.
HM Revenue and Customs.