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Generic Tax Name Tax on lotteries, gambling and betting - Pool betting duties
Tax name in the national language Pool betting duties
Tax name in English Pool 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

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

Social security contribution Employers
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



Geographical Scope



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

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.

Deductions, Allowances, Credits, Exemptions

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


Rate(s) Structure

15 %.

Tax due date

Paid by means of a monthly return not later than the 15th day 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 20.00 GBP 0.00
2011 20.00 GBP 0.00
2010 21.00 GBP 0.00
2009 9.00 GBP 0.00
2008 9.00 GBP 0.00
2007 9.00 GBP 0.00
2006 10.00 GBP 0.00
2005 11.00 GBP 0.00
2004 13.00 GBP 0.00
2003 14.00 GBP 0.00
2002 19.00 GBP 0.00
2001 26.00 GBP 0.00
2000 32.00 GBP 0.00