UK Act of Parliament
1981
United Kingdom
Betting and Gaming Duties Act 1981
At a glance
What's here
2 compliance obligations, 1 practical guide
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 1
- Trader 1
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Supporting — topic alignment
1 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — Betting Duties
Browse 33 other sections in this Part — procedural / definitional / commencement
The duty
Bookmakers: general bets
Bookmakers: spread bets
Pool betting on horse and dog races
Net stake receipts
Betting Duties
Relief for losses
Betting exchanges
Liability to pay
Bet-brokers
Accounting period
Double taxation relief
The duty
Duty charged on net pool betting receipts
Calculating net pool betting receipts
Net pool betting receipts: meaning of “dutiable pool bet”
Net pool betting receipts: calculating stake money
Net pool betting receipts: when stakes etc fall due
Net pool betting receipts: expenses and profits
Net pool betting receipts: calculating winnings
Relief for losses
Payment and recovery
Meaning of “bet made for community benefit" in sections 6 to 8
Meaning of “accounting period" in sections 6 to 8
Meaning of “bet" in sections 6 to 8A
Double taxation relief
Prohibitions for protection of revenue.
Further prohibitions for protection of revenue: overseas bet-brokers
Offences under sections 9 and 9A: penalties
Definition of pool betting.
Definition of qualifying foreign tax
Definition of coupon betting.
Supplementary provisions.
Part II — Gaming Duties
Browse 37 other sections in this Part — procedural / definitional / commencement
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Gaming Duties
Gaming Duties
Gaming Duties
Bingo duty
Accounting period
Bingo receipts
Expenditure on bingo winnings
Combined bingo
Carrying losses forward
Supplementary
Gaming machine licence duty.
s.21A
Gaming machine licence duty.
Amount of duty.
Restrictions on provision of gaming machines.
Unlicensed machines: duty chargeable.
Meaning of “gaming machine”.
Power to modify definition of “amusement machine”.
Supplementary provisions as to gaming machine licence duty.
Interpretation
The duty
The rate
Accounting periods
Remote gaming receipts
Remote gaming winnings
Losses
Exemptions
Liability to pay
Double taxation relief
Definition of qualifying foreign tax
Regulations about claims for double taxation relief
Registration
Returns
Enforcement
Review and appeal
Amounts in currencies other than sterling
Part III — General
Browse 11 other sections in this Part — procedural / definitional / commencement
Offences by bodies corporate.
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Evidence by certificate, etc.
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Protection of officers.
Orders and regulations.
Application to limited liability partnerships
Interpretation.
Consequential and transitional provisions and repeals.
Short title, construction, commencement and extent.
Schedules
Browse 101 other Schedules — structural / supplementary
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Betting duties
Gaming Licence Duty
Gaming Licence Duty
Gaming Licence Duty
Gaming Licence Duty
Gaming Licence Duty
Gaming Licence Duty
Gaming Licence Duty
Gaming Licence Duty
Gaming Licence Duty
In calculating liability to bingo duty no account shall be...
(1) Any person who intends to promote the playing of...
Bingo Duty
Bingo Duty
(1) Any officer may, without paying, enter on any premises...
Bingo Duty
Bingo Duty
(1) Any person who is knowingly concerned in or in...
Bingo Duty
(1) This paragraph applies where entitlement to participate in non-licensed...
(1) In the case of non-licensed bingo to which paragraph...
(1) In calculating liability to bingo duty no account shall...
(1) In calculating liability to bingo duty no account shall...
Bingo Duty
The Commissioners may by order provide that any provision of...
In this Part of this Schedule— “bingo-promotor” means a person...
(1) Bingo duty shall be under the care and management...
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Amusement Machine Licence duty
Unlicensed amusement machines
Unlicensed amusement machines
Unlicensed amusement machines
Unlicensed amusement machines
Unlicensed amusement machines
Unlicensed amusement machines
Unlicensed amusement machines
Unlicensed amusement machines
Remote gaming duty: double taxation relief
Remote gaming duty: double taxation relief
Remote gaming duty: double taxation relief
Remote gaming duty: double taxation relief
Remote gaming duty: double taxation relief
Remote gaming duty: double taxation relief
Remote gaming duty: double taxation relief
Remote gaming duty: double taxation relief
In the definition of “pool betting” in section 55(1) of...
In paragraph 20(1)(e) of Schedule 2 to the Gaming Act...
In paragraph 48(1) of Schedule 2 to the Gaming Act...
In paragraph 17(1) of Schedule 3 and paragraph 15(1) of...
In the Customs and Excise Management Act 1979—
Where any period of time specified in an enactment repealed...
Any provision of this Act relating to anything done or...
Nothing in this Act shall affect the enactments repealed by...
Where an offence for the continuation of which a penalty...
For the purposes of section 9B of this Act a...
Paragraph 11(3) of Schedule 4 to this Act shall have...
Where any Act or document refers either expressly or by...
Notwithstanding the repeal by this Act of section 29 of...
Nothing in this Act shall affect gaming licences for periods...
Betting duties: double taxation relief
Betting duties: double taxation relief
Betting duties: double taxation relief
Betting duties: double taxation relief
Betting duties: double taxation relief
Betting duties: double taxation relief
Betting duties: double taxation relief
Betting duties: double taxation relief
Other sections — not classified into a Part
These sections sit outside the numbered Parts — usually provisions added or moved by later amendments.
Bingo Duty
- Register as a bingo promoter and maintain duty records Any Person
Remote gaming duty: double taxation relief
- Claim double taxation relief on remote gaming duty Trader
Browse 4 other sections
Betting duties
Unlicensed amusement machines
Transitional Provisions and Savings
Betting duties: double taxation relief
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- HMRC: gambling duties (opens in a new tab) Detailed Guidance
- Gambling Commission: LCCP (opens in a new tab) Detailed Guidance
- Gambling Commission: getting a licence (opens in a new tab) Detailed Guidance
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