Guidance
Excise Duty 鈥� Gambling Duty rates
Updated 30 September 2022
漏 Crown copyright 2022
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Gambling duties
Bingo Duty
| Tax year 2022 to 2023 | |
|---|---|
| Percentage of bingo promotion profits | 10% |
Gaming Duty
| Gross gaming yield | Accounting periods beginning on or after 1 April 2022 Tax rate |
|
|---|---|---|
| The first 拢2,686,000 | 听 | 15% |
| The next 拢1,852,000 | 听 | 20% |
| The next 拢3,243,000 | 听 | 30% |
| The next 拢6,845,000 | 听 | 40% |
| Remainder | 听 | 50% |
General Betting Duty
| Tax year 2022 to 2023 | |
|---|---|
| Percentage of 鈥榥et stake receipts鈥� (essentially the gross profits from bookmaking) for fixed odds bets and totalisator on horse or dog races |
15% |
| Percentage of 鈥榥et stake receipts鈥� for financial spread bets | 3% |
| Percentage of 鈥榥et stake receipts鈥� for all other spread bets | 10% |
Read about General Betting Duty.
Lottery Duty
| Tax year 2022 to 2023 | |
|---|---|
| Percentage of the price paid or payable on taking a ticket or chance in a lottery | 12% |
Read about Lottery Duty.
Machine Games Duty
| Cost of play and cash prize levels | Tax year 2022 to 2023 |
|---|---|
| Percentage of the net takings from dutiable machine games with a maximum cost of play not more than 20p and a maximum cash prize not more than 拢10 |
5% |
| Percentage of net takings from machines which are not Type 1 machines but where the cost to play cannot exceed 拢5 |
20% |
| Percentage of net takings from dutiable machine games where the maximum cost to play can exceed 拢5 |
25% |
Read about Machine Games Duty.
Pool Betting Duty
| Tax year 2022 to 2023 | |
|---|---|
| Promoter鈥檚 net pool betting receipts from dutiable pool bets in an accounting period | 15% |
Read about Pool Betting Duty.
Remote Gaming Duty
| Tax year 2022 to 2023 | |
|---|---|
| Percentage of remote gaming profits | 21% |
Read about Remote Gaming Duty.