Taxes in Europe Database v2
Betting and Gaming Duties Act 1981, as amended by subsequent finance acts.
The person who provides facilities for remote gaming where the provider is licensed by the Gambling Commission.
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).
Super reduced rate
A period of three months, normally beginning on Jan 1st, Apr 1st, July 1st and Oct 1st.
HM Revenue & Customs.
Remote Gaming Duty cannot be disclosed because of Taxpayer confidentiality. The Tax revenue from Remote Gaming Duty is included within Gaming Duty.