Taxes in Europe Database v2
Betting and Gaming Duties Act 1981, as amended by subsequent finance acts.
The bookmaker, totalisator operator or pool promoter with whom the bet is made, or who provides facilities for betting.
Pool promoters net stake receipts defined as 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.
Until the place of consumption based taxation regime is implemented, from accounting periods ending on or after 1 April 2012, double taxation relief will ensure 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
Super reduced rate
Paid by means of a monthly return not later than the 15th day following the month to which the return relates.
HM Revenue and Customs.