Law

Betting and Gaming Duties Act 1981

United Kingdom · statute

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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
  1. Title and introductory text
  2. 1 The duty
  3. 2 Bookmakers: general bets
  4. 3 Bookmakers: spread bets
  5. 4 Pool betting on horse and dog races
  6. 5 Net stake receipts
  7. 5AA Relief for losses
  8. 5AB Betting exchanges
  9. 5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  10. 5B Liability to pay
  11. 5C Bet-brokers
  12. 5D Accounting period
  13. 5E Double taxation relief
  14. 6 The duty
  15. 7 Duty charged on net pool betting receipts
  16. 7ZA Relief for losses
  17. 7A Calculating net pool betting receipts
  18. 7B Net pool betting receipts: meaning of “dutiable pool bet”
  19. 7C Net pool betting receipts: calculating stake money
  20. 7D Net pool betting receipts: when stakes etc fall due
  21. 7E Net pool betting receipts: expenses and profits
  22. 7F Net pool betting receipts: calculating winnings
  23. 8 Payment and recovery
  24. 8ZA Double taxation relief
  25. 8A Meaning of “bet made for community benefit" in sections 6 to 8
  26. 8B Meaning of “accounting period" in sections 6 to 8
  27. 8C Meaning of “bet" in sections 6 to 8A
  28. 9 Prohibitions for protection of revenue.
  29. 9A Further prohibitions for protection of revenue: overseas bet-brokers
  30. 9B Offences under sections 9 and 9A: penalties
  31. 10 Definition of pool betting.
  32. 10A Definition of qualifying foreign tax
  33. 11 Definition of coupon betting.
  34. 12 Supplementary provisions.
  35. 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  36. 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  37. 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  38. 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  39. 17 Bingo duty
  40. 18 Accounting period
  41. 19 Bingo receipts
  42. 20 Expenditure on bingo winnings
  43. 20A Combined bingo
  44. 20B Carrying losses forward
  45. 20C Supplementary
  46. 21 Gaming machine licence duty.
  47. 21A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  48. 22 Gaming machine licence duty.
  49. 23 Amount of duty.
  50. 24 Restrictions on provision of gaming machines.
  51. 24A Unlicensed machines: duty chargeable.
  52. 25 Meaning of “gaming machine”.
  53. 25A Power to modify definition of “amusement machine”.
  54. 26 Supplementary provisions as to gaming machine licence duty.
  55. 26A Interpretation
  56. 26B The duty
  57. 26C The rate
  58. 26D Accounting periods
  59. 26E Remote gaming receipts
  60. 26F Remote gaming winnings
  61. 26G Losses
  62. 26H Exemptions
  63. 26I Liability to pay
  64. 26IA Double taxation relief
  65. 26IB Definition of qualifying foreign tax
  66. 26IC Regulations about claims for double taxation relief
  67. 26J Registration
  68. 26K Returns
  69. 26L Enforcement
  70. 26M Review and appeal
  71. 26N Amounts in currencies other than sterling
  72. 27 Offences by bodies corporate.
  73. 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  74. 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  75. 29A Evidence by certificate, etc.
  76. 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  77. 31 Protection of officers.
  78. 32 Orders and regulations.
  79. 32A Application to limited liability partnerships
  80. 33 Interpretation.
  81. 34 Consequential and transitional provisions and repeals.
  82. 35 Short title, construction, commencement and extent.
  83. SCHEDULE 5 Consequential Amendments
  84. SCHEDULE 6 Transitional Provisions and Savings
  85. SCHEDULE 7 Repeals

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85 provisions

34 Consequential and transitional provisions and repeals.

(1) Schedule 5 (consequential amendments) and Schedule 6 (transitional and saving provisions) to this Act shall have effect, but without prejudice to the operation of sections 15 to 17 of the Interpretation Act 1978 (which relate to the effect of repeals). (2) The enactments specified in Schedule 7 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule

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35 Short title, construction, commencement and extent.

(1) This Act may be cited as the Betting and Gaming Duties Act 1981. (2) This Act shall be construed as one with the Customs and Excise Management Act 1979. (3) The following provisions of this Act do not extend to Northern Ireland— (a) . . . (b) sections 29 and 30; (c) . . . (d) paragraph 15 of Schedule 4; . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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SCHEDULE 5 Consequential Amendments

section 34(1) 1 In the definition of “pool betting” in section 55(1) of the Betting, Gaming and Lotteries Act 1963, for the words “the Betting Duties Act 1972” there shall be substituted the words “ the Betting and Gaming Duties Act 1981 ”. 2 In paragraph 20(1)(e) of Schedule 2 to the Gaming Act 1968, after the words “Betting and Gaming Duties Act 1972” there shall be inserted the words “ or section 14 of or Schedule 2 to the Betting and Gaming Duties Act 1981 ” ; and the same amendment shall be made in paragraph 60(c) of Schedule 2, paragraph 9(e) of Schedule 3 and paragraph 11(e) of Schedule 4 to that Act. 3 In paragraph 48(1) of Schedule 2 to the Gaming Act 1968 for the words from “paragraph 12” to “and the Commissioners” there shall be substituted the words “ Section 15 or 24 of the Betting and Gaming Duties Act 1981 or paragraph 7 of Schedule 2 or paragraph 16 of Schedule 4 to that Act (or under corresponding provisions of the Betting and Gaming Duties Act 1972 or the corresponding provisions of the enactments consolidated by that Act) and the Commissioners ”. 4 In paragraph 17(1) of Schedule 3 and paragraph 15(1) of Schedule 4 to the Gaming Act 1968 for the words from “paragraph 15” to “in relation to premises” there shall be substituted the words “ section 24 of paragraph 24 of paragraph 16 of Schedule 4 to the Betting and Gaming Duties Act 1981 (or under the corresponding provisions of the Betting and Gaming Duties Act 1972 or the corresponding provisions of the enactments consolidated by that Act) in relation to premises ”. 5 In the Customs and Excise Management Act 1979— (a) in section 1(1) in the definition of “the revenue trade provisions of the customs and excise Acts” for the words “the Betting and Gaming Duties Act 1972” there shall be substituted the words “ the Betting and Gaming Duties Act 1981 ” ; and (b) in section 156(1) for the words from “means” to “all other provisions” there shall be substituted the words “ means the provisions ” ; and at the end there shall be inserted the words “ or the Betting and Gaming Duties Act 1981 ”.

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SCHEDULE 6 Transitional Provisions and Savings

Section 34(1). 1 Where any period of time specified in an enactment repealed by this Act is current at the commencement of this Act, this Act shall have effect as if the corresponding provision of this Act had been in force when that period began to run. 2 Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act and, where the corresponding provision is a provision of the Betting and Gaming Duties Act 1972, to the corresponding provision of the enactments repealed by that Act. 3 Nothing in this Act shall affect the enactments repealed by this Act in their operation in relation to offences committed before the commencement of this Act. 4 Where an offence for the continuation of which a penalty was provided has been committed under an enactment repealed by the Betting and Gaming Duties Act 1972 or by this Act, proceedings may be taken under this Act in respect of the continuance of the offence after the commencement of this Act in the same manner as if the offence had been committed under the corresponding provision of this Act. 5 For the purposes of section 9B of this Act a conviction for an offence under section 5 of the Finance Act 1952, section 2 of the Betting Duties Act 1963 (either as originally enacted or as subsequently amended) or section 9 of the Betting and Gaming Duties Act 1972 shall be deemed to have been a conviction for an offence under section 9 of this Act. 6 Paragraph 11(3) of Schedule 4 to this Act shall have effect in relation to an offence under paragraph 22 of Schedule 11 to the Finance Act 1969 in respect of a contravention of section 5(11) of that Act (either as originally enacted or as subsequently amended) and to an offence under paragraph 15 of Schedule 4 to the Betting and Gaming Duties Act 1972 in respect of a contravention of section 25 of that Act as it has effect in relation to an offence under section 24 of this Act in respect of a contravention of that section. 7 Where any Act or document refers either expressly or by implication to an enactment repealed by the Betting and Gaming Duties Act 1972 or this Act, the reference shall, except where the context otherwise requires, be construed as, or as including— (a) in the case of enactments repealed by the said Act of 1972, the corresponding provisions of that Act and this Act; and (b) in the case of enactments repealed by this Act, the corresponding provisions of this Act. 8 Notwithstanding the repeal by this Act of section 29 of and paragraphs 2 to 5 of Schedule 5 to the Betting and Gaming Duties Act 1972, the amendments made by those paragraphs shall continue to have effect but subject to any modification made by Schedule 5 to this Act. 9 Nothing in this Act shall affect gaming licences for periods beginning before 1st October 1981.

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SCHEDULE 7 Repeals

Section 34(2). Chapter | Short title | Extent of Repeal 1972 c. 25. | The Betting and Gaming Duties Act 1972. | The whole Act. 1972 c. 41. | The Finance Act 1972. | Section 58. 1972 c. 69. | The Horserace Totalisor and Betting Levy Boards Act 1972. | Section 1(6). 1974 c. 30. | The Finance Act 1974. | Section 2(2), as respects England, Wales and Scotland. 1975 c. 45. | The Finance (No. 2) Act 1975. | Sections 3 and 4. 1976 c. 32. | The Lotteries and Amusements Act 1976. | In Schedule 4, paragraph 8. 1979 c. 2. | The Customs and Excise Management Act 1979. | In Schedule 4, in paragraph 12, in Part I of the Table, the entries relating to the Betting and Gaming Duties Act 1972. 1980 c. 48. | The Finance Act 1980. | Sections 6 and 7(1). Schedule 5 and Part I of Schedule 6. 1981 c. 35. | The Finance Act 1981. | In section 9, in subsection (1) the words from “section 1(2)(b)” to “and”, subsections (2), (3), (4), (5), (7) and in subsection (8) the words from “subsections (2)” to “subsections (5)”. Schedule 5.

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