Category Archives: Gambling

As expected, HMRC has published its response to the consultation on the remote gaming duty (“RGD”) treatment of “freeplays”.  You can find it here.  It has also published draft legislation (as part of the draft Finance Bill 2017) imposing the new RGD charge on freeplays, which has been amended as a result of the consultation (the … Continue reading Details of remote gaming duty charge on “freeplays”

Today’s Autumn Statement included no mention of rates of gambling duty being raised, which is good news. Also not mentioned was any move by the Government to change the VAT rules, such that “business to business” supplies of advertising would be treated as supplied where “used and enjoyed”.  This is the concern that advertising supplies … Continue reading Gambling taxes

In March we provided an update on the Government’s announcement in Budget 2016 that it would bring the treatment of “free plays” for remote gaming duty purposes in line with the treatment of “free plays” for general betting duty purposes. Currently the use of “free plays” will not give rise to the receipt of a … Continue reading Consultation on the treatment of “freeplays” in remote gaming duty released

So what does it say in the fine print of the Budget Press Release about the changes to gambling duties?  Not a huge amount, but here’s the gist of it: � – Machine games duty (MGD) will come into force on 1 February 2013 (and, at the same time, AMLD will be abolished and gaming … Continue reading Further gambling duty update

As expected, the Chancellor has announced that gaming machines will be moved into the VAT exemption for gambling and, at the same time, a new Machine Games Duty will be introduced (being a form of GPT for machines).  The news is that the headline rate of the new duty will be set at 20%.  More … Continue reading Changes to gambling duties

Further to my initial blog below, now that I’ve read the detailed press releases there are two further points to mention on gambling issues. The Tote Under the heading “Asset Sales” there is included the following: “… over the next 12 months the Government will …. resolve the future of the Tote in a way … Continue reading The Emergency Budget and Gambling

Although the Chancellor suggested that no rates of duty would increase, he mentioned specifically only those relating to alcohol, tobacco and vehicles.  We will be checking the small print in the Treasury press releases to see whether any of the UK’s seven gambling duties are to be affected. The increase in the rate of VAT … Continue reading How will the Emergency Budget affect the gambling industry?

Alistair Darling did not mention gambling taxes at all in his Budget speech, although he did mention the Government’s plan to sell the Tote.   On the Tote, following Gerry Sutcliffe’s recent announcement of the intention to allow the Tote to offer pool betting on sports other than horse racing, the Chancellor has announced that it … Continue reading Gambling