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Generic Tax Name Tax on lotteries, gambling and betting - Lottery duty
Tax name in the national language Lottery duty
Tax name in English Lottery duty
Member State UK-United Kingdom
Tax in force since 1993/01/01
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

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

Social security contribution Employers
Legal base

Finance Act 1993 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 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.

Tax object and basis of assessment

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".

Deductions, Allowances, Credits, Exemptions


  • a lottery promoted in the course of an exempt entertainment, for example a bazaar, a fete, sporting or athletic event, dinner, etc.
  • private lotteries where the sale of tickets is confined to either members of a society, persons on the society's premises, persons who all work or reside on the same premises, etc.
  • lotteries promoted by a society conducted wholly or mainly for charitable purposes, participation in or support of athletic sports or games or cultural activities, etc., which is not for the purpose of private gain or cultural undertaking. The lottery must comply with conditions set out in social legislation.
  • lotteries promoted by local authorities which comply with social legislation
Rate(s) Structure

12 % of the value of the consideration given for the ticket or chance. 

Tax due date

The return and payment must be furnished by the 13th day of the month next following the month to which the return relates.

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 817.00 GBP 0.05
2011 766.00 GBP 0.05
2010 680.00 GBP 0.04
2009 636.00 GBP 0.04
2008 628.00 GBP 0.04
2007 577.00 GBP 0.04
2006 605.00 GBP 0.04
2005 579.00 GBP 0.04
2004 571.00 GBP 0.04
2003 543.00 GBP 0.05
2002 571.00 GBP 0.05
2001 581.00 GBP 0.05
2000 609.00 GBP 0.06