The text of Sch. 5 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
The text of Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
S. 27 as originally enacted did not extend to Northern Ireland; s. 27 extended to Northern Ireland by 1986 c. 41, s. 6, Sch. 4 Pt. I para. 10 except in its application to enactments relating to gaming machine licences see s. 35(3) (which subsection was repealed (29.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2).
Ss. 1-12 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 2 (with Sch. 29)
S. 5A repealed (with application as mentioned in s. 6(6) of the amending Act) by Finance Act 2003 (c. 14), ss. 6(4), 216, Sch. 43 Pt. 1(1)
Ss. 9-9B repealed (1.9.2007) by Gambling Act 2005 (c. 19), ss. 340, 356, 358, Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(4) (subject to arts. 3-5) (with transitional provisions in art. 6, Sch. 4)
Ss. 9-9B repealed (1.9.2007) by Gambling Act 2005 (c. 19), ss. 340, 356, 358, Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(4) (subject to arts. 3-5) (with transitional provisions in art. 6, Sch. 4)
Ss. 9-9B repealed (1.9.2007) by Gambling Act 2005 (c. 19), ss. 340, 356, 358, Sch. 17 (with ss. 352, 354); S.I. 2006/3272, art. 2(4) (subject to arts. 3-5) (with transitional provisions in art. 6, Sch. 4)
S. 11 repealed (retrospective to 24.4.2002) by Finance Act 2002 (c. 23), ss. 12(1)(2)(6), 141, Sch. 4 Pt. 1 para. 8, Sch. 40 Pt. 1(4)
S. 13 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2 (with s. 10).
S. 14 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
S. 15 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
S. 16 repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
S. 17 cross-heading omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(b)(3) (with Sch. 13 para. 21)
Ss. 17-20C omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)
Ss. 21-26 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(a) (with Sch. 24 paras. 59-62)
S. 21A repealed (1.5.1995) by 1994 c. 9, s. 6, Sch. 3 para. 3(3)(11), Sch. 26 Pt. II Note.
S. 25A repealed (with effect as mentioned in s. 12(8) of the amending Act) by Finance Act 2006 (c. 25), ss. 12(5), 178, Sch. 26 Pt. 1(2) (with s. 12(9)-(11))
Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)
Cross-heading preceding s. 26N inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 3; S.I. 2007/2172, art. 2
S. 26A inserted (10.7.2003) by Finance Act 2003 (c. 14), s. 11(2) (with s. 11(3))
S. 26N: renumbered (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 1; S.I. 2007/2172, art. 2
S. 26N(3)(4) omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(c) (with Sch. 24 paras. 59-62)
Words in s. 27 substituted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 54(2) (with Sch. 24 paras. 59-62)
Words in s. 27 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 5 (with Sch. 29)
S. 28 repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2) Note; S.I. 1997/1433, art. 2.
S. 29 repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2) Note; S.I. 1997/1433, art. 2.
S. 29A inserted by Finance Act 1986 (c. 41, SIF 12:2), s. 7
Words in s. 29A(1)(d) substituted (1.1.1995) by 1994 c. 9, s. 18(5) (with s. 19(3)), S.I. 1994/2679, art. 3.
S. 30 repealed by Insolvency Act 1985 (c. 65, SIF 66), s. 235, Sch. 10 Pt. IV and Bankruptcy (Scotland) Act 1985 (c. 66, SIF 66), s. 78, Sch. 8
S. 31 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(a)(3) (with Sch. 13 para. 21)
S. 32(3) and words in s.32(2) repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
"After subsection (2)" s. 32(3) inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 5; S.I. 2007/2172, art. 2
S. 32A inserted (N.I.) (13.9.2004) by Limited Liability Partnerships Regulations (Northern Ireland) 2004 (S.R. 2004/307), reg. 9, Sch. 4 para. 8
Words in s. 33(1) inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 6(a)
S. 33(1): definition of "gaming" substituted (1.9.2007) by Finance Act 2007 (c. 11), s. 105, Sch. 25 paras. 10, 23; S.I. 2007/2532, art. 2
Words in s. 33(1) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 116(6)(a)
Words in s. 33(1) substituted (1.4.1996) by 1995 c. 40, s. 5, Sch. 4 para. 38.
S. 33(1)(c) and the word “and” preceding it inserted by Finance Act 1985 (c. 54, SIF 12:2), s. 8, Sch. 5 Pt. I para. 7
S. 33(1A) inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 116(6)(b)
S. 33(1B) inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 6(b)
Words in s. 33(2) substituted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 54(4) (with Sch. 24 paras. 59-62)
S. 35(3) substituted by Finance Act 1986 (c. 41, SIF 12:2), s. 6, Sch. 4 Pt. I para. 10
S. 35(3)(a)(c) repealed (19.3.1997 with effect on 1.10.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
Words after s. 35(3)(d) repealed (19.3.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2.
S. 35(4) repealed by Finance Act 1986 (c. 41, SIF 12:2), ss. 6, 114(6), Sch. 4 para. 10(2), Sch. 23 Pt. III, notes (a), (b)
Sch. A1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 7 (with Sch. 29)
Sch. 1 omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 8 (with Sch. 29)
Sch. 2 repealed (with effect in relation to any gaming on or after 1.10.1997) by Finance Act 1997 (c. 16), s. 113, Sch. 18 Pt. II Note 2 (with s. 10)
Sch. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(1)(c)(3) (with Sch. 13 para. 21)
Sch. 4 omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
Sch. 4A omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 53(d) (with Sch. 24 paras. 59-62)
Sch. 4B omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 9 (with Sch. 29)
Words in Sch. 6 para. 5 substituted (24.7.2002 with application as mentioned in s. 14(6) of the amending Act) by Finance Act 2002 (c. 23), s. 14(4)
S. 27 extended (19.3.1997) by 1997 c. 16, ss. 13(1), 15, Sch. 1 Pt. II para. 12(4).
S. 27 applied (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 37(5)
S. 29A applied (19.3.1997) by 1997 c. 16, ss. 13(1), 15, Sch. 1 Pt. II para. 15.
The text of s. 34(2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
1980 c. 43(82).
S.I. 1984/703 (N.I. 3).
1978 c. 30(115:1).
1979 c. 2(40:1).
1963 c. 2.
1968 c. 65.
1979 c. 2.
1972 c. 25.
1952 c. 33.
1963 c. 3.
1969 c. 32.
An Act to consolidate certain enactments concerning the duties of excise relating to betting and gaming.
Betting Duties
General betting duty
The duty
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Bookmakers: general bets
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Bookmakers: spread bets
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Pool betting on horse and dog races
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Net stake receipts
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Relief for losses
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Betting exchanges
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Liability to pay
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Bet-brokers
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Accounting period
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Double taxation relief
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Pool betting duty
The duty
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Duty charged on net pool betting receipts
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Relief for losses
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Calculating net pool betting receipts
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Net pool betting receipts: meaning of “dutiable pool bet”
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Net pool betting receipts: calculating stake money
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Net pool betting receipts: when stakes etc fall due
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Net pool betting receipts: expenses and profits
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Net pool betting receipts: calculating winnings
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Payment and recovery
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Double taxation relief
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Meaning of “bet made for community benefit" in sections 6 to 8
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Meaning of “accounting period" in sections 6 to 8
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Meaning of “bet" in sections 6 to 8A
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General
Prohibitions for protection of revenue.
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Further prohibitions for protection of revenue: overseas bet-brokers
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Offences under sections 9 and 9A: penalties
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Definition of pool betting.
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Definition of qualifying foreign tax
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Definition of coupon betting.
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Supplementary provisions.
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Gaming Duties
Gaming licence duty
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...
Bingo duty
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Accounting period
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Bingo receipts
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Expenditure on bingo winnings
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Combined bingo
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Carrying losses forward
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Supplementary
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Gaming machine licence duty
Gaming machine licence duty.
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Gaming machine licence duty.
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Amount of duty.
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Restrictions on provision of gaming machines.
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Unlicensed machines: duty chargeable.
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Meaning of “gaming machine”.
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Power to modify definition of “amusement machine”.
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Supplementary provisions as to gaming machine licence duty.
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Remote gaming duty
Interpretation
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The duty
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The rate
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Accounting periods
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Remote gaming receipts
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Remote gaming winnings
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Losses
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Exemptions
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Liability to pay
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Double taxation relief
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Definition of qualifying foreign tax
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Regulations about claims for double taxation relief
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Registration
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Returns
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Enforcement
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Review and appeal
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General
Amounts in currencies other than sterling
Any reference in this Part of this Act to a amount in sterling, in the context of—
the cost of playing a game, or
the amount of the prize for a game,
includes a reference to the equivalent amount in another currency.
The equivalent amount in another currency, in relation to any day, shall be determined by reference to the London closing exchange rate for the previous day.
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General
Offences by bodies corporate.
—Where an offence under ... paragraph 16 of Schedule 3 to this Act has been committed by a body corporate, every person who at the date of the commission of the offence was a director, general manager, secretary or other similar officer of the body corporate, or was purporting to act in any such capacity, shall be deemed to be guilty of that offence unless he proves—
that the offence was committed without his consent or connivance, and
that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in that capacity and in all the circumstances.
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Evidence by certificate, etc.
A certificate of the Commissioners—
that any notice required by or under this Act to be given to them had or had not been given at any date, or
that any permit, licence or authority required by or under this Act had or had not been issued at any date, or
that any return required by or under this Act had not been made at any date, or
that any duty shown as due in any return made in pursuance of this Act or in any assessment made under section 12 of the Finance Act 1994 had not been paid at any date,
shall be sufficient evidence of that fact until the contrary is proved.
A photograph of any document furnished to the Commissioners for the purposes of this Act and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.
Any document purporting to be a certificate under subsection (1) or (2) above shall be deemed to be such a certificate until the contrary is proved.
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Protection of officers.
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Orders and regulations.
Any power conferred by any provision of this Act to make an order or regulations shall be exercisable by statutory instrument.
. . ., any statutory instrument made under any power conferred by this Act shall be subject to annulment in pursuance of a resolution of the House of Commons.
But in the case of an order under section 26H(4) which has the effect of adding to the class of activities in respect of which remote gaming duty is chargeable—
subsection (2) above shall not apply, and
the order may not be made unless a draft has been laid before and approved by resolution of the House of Commons.
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Application to limited liability partnerships
This Act applies to limited liability partnerships as it applies to companies.
In its application to a limited liability partnership, references to a director of a company are references to a member of the limited liability partnership.
Interpretation.
In this Act—
“the Commissioners” means the Commissioners of Customs and Excise;
“foreign tax” means a tax, including any sort of duty or levy, imposed in a country or territory outside the United Kingdom (see also subsection (1B));
“gaming” means playing a game of chance for a prize ... ;
“the prescribed sum” in relation to the penalty provided for an offence, means—
if the offence was committed in England or Wales, the prescribed sum within the meaning of section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act); and
if the offence was committed in Scotland, the prescribed sum within the meaning of subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section) and
if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984.
In the definition of “gaming” in subsection (1)—
“game of chance” has the meaning given by section 6(2) of the Gambling Act 2005,
“playing a game of chance” is to be read in accordance with section 6(3) of that Act, and
“prize” does not include the opportunity to play the game again.
A reference in this Act to a foreign tax does not include any penalty, interest, surcharge or other such cost arising in connection with the tax (whether or not recoverable as if it were that tax).
For the avoidance of doubt it is hereby declared that the imposition by this Act of general betting duty, pool betting duty, bingo duty or remote gaming duty does not make lawful anything which is unlawful apart from this Act.
Consequential and transitional provisions and repeals.
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).
The enactments specified in Schedule 7 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule
Short title, construction, commencement and extent.
This Act may be cited as the Betting and Gaming Duties Act 1981.
This Act shall be construed as one with the Customs and Excise Management Act 1979.
The following provisions of this Act do not extend to Northern Ireland—
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sections 29 and 30;
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paragraph 15 of Schedule 4;
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SCHEDULES
Betting duties: double taxation relief
Introduction
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Definitions
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Credit allowed
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Notional UK liability
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Notional foreign liability
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Clawback
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Breach of return obligations
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Reduction etc in foreign tax paid
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Section 12(2).
Betting duties
Definitions
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General administration
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Notification to Commissioners as to carrying on of betting business
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Requirement of permit for carrying on pool betting business
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Books, records, accounts, et ceteralaetc.
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Powers to enter premises and obtain information
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Power of Commissioners to estimate general betting duty payable
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Disputes as to computation of pool betting duty
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Enforcement
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Sections 13(2), 14(1) and 16.
Gaming Licence Duty
Application for and duration of licence
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Charge of duty in respect of short licence periods
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Regulations
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Inspection of premises
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Power to estimate duty
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Persons from whom duty recoverable
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Enforcement
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Co-operation with Gaming Board
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Modification of agreements
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Sections 17(1) and 20.
Bingo Duty
Exemption from Duty
Domestic bingo
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Small-scale bingo
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Non-profit making bingo
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Small-scale amusements provided commercially
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Machine bingo
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Power to increase limits of exemptions
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Supplementary Provisions
Definitions
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General administration
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Notification to Commissioners by, and registration of, bingo-promoters
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Announcement of prizes
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Books, records, accounts, etc.
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Powers to enter premises and obtain information
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Power to estimate duty
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Disputes as to computation of duty
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Enforcement
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Sections 21(1), 24(1) and 26.
Amusement Machine Licence duty
Exemptions from requirement of Excise Licence
Charitable entertainments, et ceteralaetc.
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Pleasure fairs
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Seasonal licences
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Supplementary provisions
General administration
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Applications for and duration of licence
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Payment of duty by instalments
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Transfer of licence
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Amendment of licence
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Surrender of licence
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Reduction of duty in certain cases
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Requirements to be observed by licence-holder
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Power to enter premises and obtain information
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Registers of permits, et ceteralaetc.
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Enforcement
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Unlicensed amusement machines
Application
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Default notice requesting production of licence
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Failure to produce a licence: grant of default licence
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Assessment of amount equivalent to duty
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Liability to pay
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Reviews and time limits on recovery
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General interpretation
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Saving for liability
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Remote gaming duty: double taxation relief
Introduction
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Reconciliation periods
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Credit allowed
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Notional UK liability
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Notional foreign liability
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Clawback
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Breach of return obligations
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Reduction etc in foreign tax paid
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section 34(1)
Consequential Amendments
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 ”.
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.
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 ”.
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 ”.
In the Customs and Excise Management Act 1979—
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
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 ”.
Section 34(1).
Transitional Provisions and Savings
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.
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.
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.
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.
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.
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.
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—
in the case of enactments repealed by the said Act of 1972, the corresponding provisions of that Act and this Act; and
in the case of enactments repealed by this Act, the corresponding provisions of this Act.
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.
Nothing in this Act shall affect gaming licences for periods beginning before 1st October 1981.
Section 34(2).
Repeals
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.