UK Act of Parliament 1981 United Kingdom

Betting and Gaming Duties Act 1981

An Act to consolidate certain enactments concerning the duties of excise relating to betting and gaming.

Read the Act on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person1 Trader1

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Any Person — also bound by 2340 other Acts
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Betting Duties

0 of 33 sections shown
33 other sections in this Part — procedural and definitional
s.001 The duty (opens in a new tab)
s.002 Bookmakers: general bets (opens in a new tab)
s.003 Bookmakers: spread bets (opens in a new tab)
s.004 Pool betting on horse and dog races (opens in a new tab)
s.005 Net stake receipts (opens in a new tab)
s.005 Betting Duties
s.005 Relief for losses
s.005 Betting exchanges
s.005 Liability to pay
s.005 Bet-brokers
s.005 Accounting period
s.005 Double taxation relief
s.006 The duty (opens in a new tab)
s.007 Duty charged on net pool betting receipts (opens in a new tab)
s.007 Calculating net pool betting receipts
s.007 Net pool betting receipts: meaning of “dutiable pool bet”
s.007 Net pool betting receipts: calculating stake money
s.007 Net pool betting receipts: when stakes etc fall due
s.007 Net pool betting receipts: expenses and profits
s.007 Net pool betting receipts: calculating winnings
s.007 Relief for losses
s.008 Payment and recovery (opens in a new tab)
s.008 Meaning of “bet made for community benefit" in sections 6 to 8
s.008 Meaning of “accounting period" in sections 6 to 8
s.008 Meaning of “bet" in sections 6 to 8A
s.008 Double taxation relief
s.009 Prohibitions for protection of revenue. (opens in a new tab)
s.009 Further prohibitions for protection of revenue: overseas bet-brokers
s.009 Offences under sections 9 and 9A: penalties
s.010 Definition of pool betting. (opens in a new tab)
s.010 Definition of qualifying foreign tax
s.011 Definition of coupon betting. (opens in a new tab)
s.012 Supplementary provisions. (opens in a new tab)
Part 2

Gaming Duties

0 of 37 sections shown
37 other sections in this Part — procedural and definitional
s.013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.014 Gaming Duties (opens in a new tab)
s.015 Gaming Duties (opens in a new tab)
s.016 Gaming Duties (opens in a new tab)
s.017 Bingo duty (opens in a new tab)
s.018 Accounting period (opens in a new tab)
s.019 Bingo receipts (opens in a new tab)
s.020 Expenditure on bingo winnings (opens in a new tab)
s.020 Combined bingo
s.020 Carrying losses forward
s.020 Supplementary
s.021 Gaming machine licence duty. (opens in a new tab)
s.021 s.21A
s.022 Gaming machine licence duty. (opens in a new tab)
s.023 Amount of duty. (opens in a new tab)
s.024 Restrictions on provision of gaming machines. (opens in a new tab)
s.024 Unlicensed machines: duty chargeable.
s.025 Meaning of “gaming machine”. (opens in a new tab)
s.025 Power to modify definition of “amusement machine”.
s.026 Supplementary provisions as to gaming machine licence duty. (opens in a new tab)
s.026 Interpretation
s.026 The duty
s.026 The rate
s.026 Accounting periods
s.026 Remote gaming receipts
s.026 Remote gaming winnings
s.026 Losses
s.026 Exemptions
s.026 Liability to pay
s.026 Double taxation relief
s.026 Definition of qualifying foreign tax
s.026 Regulations about claims for double taxation relief
s.026 Registration
s.026 Returns
s.026 Enforcement
s.026 Review and appeal
s.026 Amounts in currencies other than sterling
Part 3

General

0 of 11 sections shown
11 other sections in this Part — procedural and definitional
s.027 Offences by bodies corporate. (opens in a new tab)
s.028 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.029 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.029 Evidence by certificate, etc.
s.030 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. (opens in a new tab)
s.031 Protection of officers. (opens in a new tab)
s.032 Orders and regulations. (opens in a new tab)
s.032 Application to limited liability partnerships
s.033 Interpretation. (opens in a new tab)
s.034 Consequential and transitional provisions and repeals. (opens in a new tab)
s.035 Short title, construction, commencement and extent. (opens in a new tab)
Schedules

Schedules

0 of 101 shown
101 other schedules
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch001 Betting duties
s.sch002 Gaming Licence Duty
s.sch002 Gaming Licence Duty
s.sch002 Gaming Licence Duty
s.sch002 Gaming Licence Duty
s.sch002 Gaming Licence Duty
s.sch002 Gaming Licence Duty
s.sch002 Gaming Licence Duty
s.sch002 Gaming Licence Duty
s.sch002 Gaming Licence Duty
s.sch003 In calculating liability to bingo duty no account shall be...
s.sch003 (1) Any person who intends to promote the playing of...
s.sch003 Bingo Duty
s.sch003 Bingo Duty
s.sch003 (1) Any officer may, without paying, enter on any premises...
s.sch003 Bingo Duty
s.sch003 Bingo Duty
s.sch003 (1) Any person who is knowingly concerned in or in...
s.sch003 Bingo Duty
s.sch003 (1) This paragraph applies where entitlement to participate in non-licensed...
s.sch003 (1) In the case of non-licensed bingo to which paragraph...
s.sch003 (1) In calculating liability to bingo duty no account shall...
s.sch003 (1) In calculating liability to bingo duty no account shall...
s.sch003 Bingo Duty
s.sch003 The Commissioners may by order provide that any provision of...
s.sch003 In this Part of this Schedule— “bingo-promotor” means a person...
s.sch003 (1) Bingo duty shall be under the care and management...
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004 Amusement Machine Licence duty
s.sch004a Unlicensed amusement machines
s.sch004a Unlicensed amusement machines
s.sch004a Unlicensed amusement machines
s.sch004a Unlicensed amusement machines
s.sch004a Unlicensed amusement machines
s.sch004a Unlicensed amusement machines
s.sch004a Unlicensed amusement machines
s.sch004a Unlicensed amusement machines
s.sch004b Remote gaming duty: double taxation relief
s.sch004b Remote gaming duty: double taxation relief
s.sch004b Remote gaming duty: double taxation relief
s.sch004b Remote gaming duty: double taxation relief
s.sch004b Remote gaming duty: double taxation relief
s.sch004b Remote gaming duty: double taxation relief
s.sch004b Remote gaming duty: double taxation relief
s.sch004b Remote gaming duty: double taxation relief
s.sch005 In the definition of “pool betting” in section 55(1) of...
s.sch005 In paragraph 20(1)(e) of Schedule 2 to the Gaming Act...
s.sch005 In paragraph 48(1) of Schedule 2 to the Gaming Act...
s.sch005 In paragraph 17(1) of Schedule 3 and paragraph 15(1) of...
s.sch005 In the Customs and Excise Management Act 1979—
s.sch006 Where any period of time specified in an enactment repealed...
s.sch006 Any provision of this Act relating to anything done or...
s.sch006 Nothing in this Act shall affect the enactments repealed by...
s.sch006 Where an offence for the continuation of which a penalty...
s.sch006 For the purposes of section 9B of this Act a...
s.sch006 Paragraph 11(3) of Schedule 4 to this Act shall have...
s.sch006 Where any Act or document refers either expressly or by...
s.sch006 Notwithstanding the repeal by this Act of section 29 of...
s.sch006 Nothing in this Act shall affect gaming licences for periods...
s.schedule a1 para.1 Betting duties: double taxation relief
s.schedule a1 para.2 Betting duties: double taxation relief
s.schedule a1 para.3 Betting duties: double taxation relief
s.schedule a1 para.4 Betting duties: double taxation relief
s.schedule a1 para.5 Betting duties: double taxation relief
s.schedule a1 para.6 Betting duties: double taxation relief
s.schedule a1 para.7 Betting duties: double taxation relief
s.schedule a1 para.8 Betting duties: double taxation relief
s.sch.3 Bingo Duty Regulated
  • Register as a bingo promoter and maintain duty recordsAny Person
s.sch.4b Remote gaming duty: double taxation relief Regulated
  • Claim double taxation relief on remote gaming dutyTrader
4 other provisions
s.sch.1 Betting duties
s.sch.4a Unlicensed amusement machines
s.sch.6 Transitional Provisions and Savings
s.sch.a1 Betting duties: double taxation relief

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