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Generic Tax Name Tax on lotteries, gambling and betting - Remote gaming duty
Tax name in the national language Remote gaming duty
Tax name in English Remote gaming duty
Member State UK-United Kingdom
Tax in force since 2007/09/01
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 person who provides facilities for remote gaming where the provider is licensed by the Gambling Commission.

 
Tax object and basis of assessment

Is charged on a person's gross profits, i.e. total stakes plus participation fees, minus total prizes paid out for every accounting period.

 

The full amount of stake money plus any fees charged for participation (less winnings paid out).

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • Private or small scale gaming that makes use of remote communication but is specifically exempted from existing gambling duties e.g. whist, bridge, will also fall outside the scope of remote gaming duty.
  • Forms of gaming that currently use remote communication and require a remote operating license under the Gambling Act, but which are already liable to one of the existing gambling duties will also fall outside the scope of remote gaming duty, e.g. remote handheld terminals used in bingo halls will still be liable to bingo duty.
  • Until the place of consumption based taxation ergime 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

A period of three months, normally beginning on Jan 1st, Apr 1st, July 1st and Oct 1st.

 
Tax collector

HM Revenue & Customs.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214f

Comments

Remote Gaming Duty cannot be disclosed because of Taxpayer confidentiality. The Tax revenue from Remote Gaming Duty is included within Gaming Duty.