Title and introductory text
Betting and Gaming Duties Act 1981 1981 c. 63 An Act to consolidate certain enactments concerning the duties of excise relating to betting and gaming. [30th October 1981]
Propose a changeLaw
Betting and Gaming Duties Act 1981
United Kingdom · statute
Ask the law about thisMore laws of United KingdomFor machines: Markdown
In force since 2026-04-01, as the publisher states.
Copy read on 2026-11-08. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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Contents: 85 provisions
- Title and introductory text
- 1 The duty
- 2 Bookmakers: general bets
- 3 Bookmakers: spread bets
- 4 Pool betting on horse and dog races
- 5 Net stake receipts
- 5AA Relief for losses
- 5AB Betting exchanges
- 5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 5B Liability to pay
- 5C Bet-brokers
- 5D Accounting period
- 5E Double taxation relief
- 6 The duty
- 7 Duty charged on net pool betting receipts
- 7ZA Relief for losses
- 7A Calculating net pool betting receipts
- 7B Net pool betting receipts: meaning of “dutiable pool bet”
- 7C Net pool betting receipts: calculating stake money
- 7D Net pool betting receipts: when stakes etc fall due
- 7E Net pool betting receipts: expenses and profits
- 7F Net pool betting receipts: calculating winnings
- 8 Payment and recovery
- 8ZA Double taxation relief
- 8A Meaning of “bet made for community benefit" in sections 6 to 8
- 8B Meaning of “accounting period" in sections 6 to 8
- 8C Meaning of “bet" in sections 6 to 8A
- 9 Prohibitions for protection of revenue.
- 9A Further prohibitions for protection of revenue: overseas bet-brokers
- 9B Offences under sections 9 and 9A: penalties
- 10 Definition of pool betting.
- 10A Definition of qualifying foreign tax
- 11 Definition of coupon betting.
- 12 Supplementary provisions.
- 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 17 Bingo duty
- 18 Accounting period
- 19 Bingo receipts
- 20 Expenditure on bingo winnings
- 20A Combined bingo
- 20B Carrying losses forward
- 20C Supplementary
- 21 Gaming machine licence duty.
- 21A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 22 Gaming machine licence duty.
- 23 Amount of duty.
- 24 Restrictions on provision of gaming machines.
- 24A Unlicensed machines: duty chargeable.
- 25 Meaning of “gaming machine”.
- 25A Power to modify definition of “amusement machine”.
- 26 Supplementary provisions as to gaming machine licence duty.
- 26A Interpretation
- 26B The duty
- 26C The rate
- 26D Accounting periods
- 26E Remote gaming receipts
- 26F Remote gaming winnings
- 26G Losses
- 26H Exemptions
- 26I Liability to pay
- 26IA Double taxation relief
- 26IB Definition of qualifying foreign tax
- 26IC Regulations about claims for double taxation relief
- 26J Registration
- 26K Returns
- 26L Enforcement
- 26M Review and appeal
- 26N Amounts in currencies other than sterling
- 27 Offences by bodies corporate.
- 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 29A Evidence by certificate, etc.
- 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 31 Protection of officers.
- 32 Orders and regulations.
- 32A Application to limited liability partnerships
- 33 Interpretation.
- 34 Consequential and transitional provisions and repeals.
- 35 Short title, construction, commencement and extent.
- SCHEDULE 5 Consequential Amendments
- SCHEDULE 6 Transitional Provisions and Savings
- SCHEDULE 7 Repeals
Proposed changes to this act
No one has proposed a change to this act yet.
85 provisions
1 The duty
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Propose a change2 Bookmakers: general bets
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Propose a change3 Bookmakers: spread bets
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Propose a change4 Pool betting on horse and dog races
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Propose a change5 Net stake receipts
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Propose a change5AA Relief for losses
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Propose a change5AB Betting exchanges
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Propose a change5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Propose a change5B Liability to pay
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Propose a change5C Bet-brokers
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Propose a change5D Accounting period
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Propose a change5E Double taxation relief
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Propose a change6 The duty
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Propose a change7 Duty charged on net pool betting receipts
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Propose a change7ZA Relief for losses
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Propose a change7A Calculating net pool betting receipts
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Propose a change7B Net pool betting receipts: meaning of “dutiable pool bet”
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Propose a change7C Net pool betting receipts: calculating stake money
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Propose a change7D Net pool betting receipts: when stakes etc fall due
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Propose a change7E Net pool betting receipts: expenses and profits
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Propose a change7F Net pool betting receipts: calculating winnings
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Propose a change8 Payment and recovery
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Propose a change8ZA Double taxation relief
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Propose a change8A Meaning of “bet made for community benefit" in sections 6 to 8
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Propose a change8B Meaning of “accounting period" in sections 6 to 8
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Propose a change8C Meaning of “bet" in sections 6 to 8A
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Propose a change9 Prohibitions for protection of revenue.
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Propose a change9A Further prohibitions for protection of revenue: overseas bet-brokers
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Propose a change9B Offences under sections 9 and 9A: penalties
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Propose a change10 Definition of pool betting.
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Propose a change10A Definition of qualifying foreign tax
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Propose a change11 Definition of coupon betting.
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Propose a change12 Supplementary provisions.
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Propose a change13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change17 Bingo duty
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Propose a change18 Accounting period
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Propose a change