Gaming Duty accounting: initial equality impact assessment
Published 4 November 2019
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This publication is available at https://www.gov.uk/government/publications/gaming-duty-accounting/gaming-duty-accounting-initial-equality-impact-assessment
Project objectives
Gaming Duty is paid by casino operators, of which there are about 50 in the UK that are directly impacted by this measure. There are no casinos in Northern Ireland, as they are not permitted there by law. There is no impact on individuals.
From 1 October, the following changes will be implemented for businesses liable to Gaming Duty:
- remove the requirement to make payments on account/complete a GD94; accounting periods will stay the same: standard 6-month periods starting on 1 October and 1 April
- allow operators to carry forward losses from a casino premises from one period to the following period
This change impacts an already implemented process and consists of:
- amendment to 2 G forms to accommodate new data items and also amend the accounting dates
- amendment to HMRC’s internal records to reflect the new data items that needs capturing, losses carried forward, revised accounting period
Due to the nature of this measure, there are no equality impacts on external customers as a result of the changes.
The impact will be a change in process for the customers. However, as they are already filing with HMRC, there are no equality impacts.
Customer groups affected
The customer group that will be impacted by the change is casino operators.
What customers will need to do
As a result of this change, customers will need to provide the extra information required in the updated forms, where appropriate. As businesses are already providing these returns, there are no changes to processes.
Assessing the impact
We assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act.
Racial groups
Impact on customers
There is no evidence to suggest any specific impacts on those customers in this protected characteristic group.
Disabled and not disabled
Impact on customers
No evidence, as above.
Gender
Impact on customers
No evidence, as above.
Gender reassignment
Impact on customers
No evidence, as above.
Sexual orientation
Impact on customers
No evidence, as above.
Age
Impact on customers
No evidence, as above.
Religion or belief
Impact on customers
No evidence, as above.
Pregnancy and maternity
Impact on customers
No evidence, as above.
Marriage and civil partnership
Impact on customers
No evidence, as above.
People with dependents and those without
Impact on customers
No evidence, as above.
Political opinion (for Northern Ireland only)
Impact on customers
No evidence, as above.
People who use different languages (including Welsh Language and British Sign Language)
Impact on customers
No evidence, as above.
Opportunities to promote equalities
We have considered opportunities to promote equalities and good relations between people in each of the equality groups, but none have been identified within the scope of this project.