Historical UK Betting and Gaming duty rates
Updated 31 October 2023
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1. Overview
These tables provide current and historical rates of the different betting and gaming duties. Where tables are provided, the most recent duty rates are provided first followed by a table of historical rates if there has been a historical change. N/A indicates rates information is not available.
2. General Betting Duty and Pool Betting Duty
Since 29 March 1987, General Betting Duty has applied only to off-course bookmakers. From 6 October 2001, the basis on which General Betting Duty is charged was changed. All bets other than Spread Bets Duty are now calculated as 15 per cent of the sum of the value of the stakes less the value of winnings paid out to winning customers. Financial spread bets are subject to a 3 per cent rate. All other spread bets are subject to a 10 per cent rate.
From 31 March 2002, the basis on which Pool Betting Duty is charged was changed. Duty is now calculated as 15 per cent of the sum of the value of the stakes plus expenses and profit less winnings paid out. There will be no liability to duty of pool betting benefits passed to the society for charitable purposes or for the support of athletic sports and games (and not for private gain).
| Date of change | General Betting Duty | Pool Betting Duty |
|---|---|---|
| 12.07.81 | 8% | 42.5% |
| 06.04.88 | 8% | 42.5% |
| 06.04.89 | 8% | 42.5% |
| 06.04.90 | 8% | 40% |
| 17.08.91 | 8% | 37.5% |
| 01.04.92 | 7.75% | 37.5% |
| 06.05.95 | 7.75% | 32.5% |
| 03.12.95 | 7.75% | 27.5% |
| 01.03.96 | 6.75% | 27.5% |
| 05.05.96 | 6.75% | 26.5% |
| 28.03.99 | 6.75% | 17.5% |
| 06.10.01 | 15% | 17.5% |
| 31.03.02 | 15% | 15.0% |
3. Gaming Duty
Gaming Duty replaced Gaming Licence Duty on 1 October 1997. Payment is determined by the gross gaming yield as follows:
- An accounting period for the purposes of Gaming Duty means a 6-month period normally beginning on 1 April or 1 October. The duty is paid in two stages.
- A payment on account must be made after the first 3 months of the accounting period then, at the end of the 6-month accounting period, a payment covering the full 6 months less the amount of the payment on account is paid.
Also, reclaimed duty by traders can occasionally result in negative values, as in June 2008.
Current Gaming Duty Bands
In 2007, Gaming Duty bands were redefined. The current rates are provided below, followed by the pre-2007 rate changes.
| Date of change | 15% of first (£) | 20% of next (£) | 30% of next (£) | 40% of next (£) | 50% (£) |
|---|---|---|---|---|---|
| 01.04.07 | 1,836,500 | 1,266,000 | 2,217,500 | 4,680,000 | of remainder |
| 01.04.08 | 1,911,000 | 1,317,000 | 2,307,000 | 4,869,500 | of remainder |
| 22.04.09 | 1,929,000 | 1,329,500 | 2,329,000 | 4,915,500 | of remainder |
| 01.04.10 | 1,975,000 | 1,361,500 | 2,385,000 | 5,033,500 | of remainder |
| 23.03.11 | 2,067,000 | 1,425,000 | 2,496,000 | 5,268,000 | of remainder |
| 01.04.12 | 2,175,000 | 1,499,500 | 2,626,000 | 5,542,500 | of remainder |
| 01.04.13 | 2,242,500 | 1,546,000 | 2,707,500 | 5,714,500 | of remainder |
| 01.04.14 | 2,242,500 | 1,546,000 | 2,707,500 | 5,714,500 | of remainder |
| 01.04.15 | 2,347,500 | 1,618,000 | 2,833,500 | 5,981,000 | of remainder |
| 01.04.16 | 2,370,500 | 1,634,000 | 2,861,500 | 6,040,000 | of remainder |
| 01.04.17 | 2,423,500 | 1,670,500 | 2,925,500 | 6,175,500 | of remainder |
| 01.04.20 | 2,471,000 | 1,703,500 | 2,983,000 | 6,296,500 | of remainder |
| 01.04.21 | 2,548,500 | 1,757,000 | 3,077,000 | 6,494,500 | of remainder |
| 01.04.22 | 2,686,000 | 1,852,000 | 3,243,000 | 6,845,000 | of remainder |
Historical Gaming Duty Bands
| Date of change | 2.5% of first (£) | 12.5% of next (£) | 20% of next (£) | 30% of next (£) | 40% (£) |
|---|---|---|---|---|---|
| 01.04.98 | 450,000 | 1,000,000 | 1,000,000 | 1,750,000 | of remainder |
| 01.04.99 | 462,500 | 1,027,500 | 1,027,500 | 1,798,500 | of remainder |
| 01.04.00 | 470,500 | 1,045,500 | 1,045,500 | 1,830,000 | of remainder |
| 01.04.01 | 484,500 | 1,076,000 | 1,076,000 | 1,883,500 | of remainder |
| 01.04.02 | 488,000 | 1,083,500 | 1,083,500 | 1,897,000 | of remainder |
| 01.04.03 | 502,500 | 1,115,500 | 1,115,500 | 1,953,000 | of remainder |
| 01.04.04 | 516,500 | 1,146,500 | 1,146,500 | 2,007,500 | of remainder |
| 01.04.05 | 534,500 | 1,186,500 | 1,186,500 | 2,078,000 | of remainder |
| 01.04.06 | 546,500 | 1,212,500 | 1,212,500 | 2,124,000 | of remainder |
4. Remote Gaming Duty
| Date of change | % of a gaming provider’s profits from remote gaming. |
|---|---|
| 01.09.07 | 15 |
| 01.04.19 | 21 |
5. Amusement Machine Licence Duty
Amusement Machine Licence Duty replaced Gaming Machine Licence Duty with effect from 1 November 1995. It extended the scope of the duty to include pinball tables and video machines including quiz machines. Licences can be obtained for periods less than a year at reduced rates.
Current Amusement Machine Licence Duty Category Definitions
In 2006, the current Amusement Machine Licence Duty categories were first defined. The current category definitions, and rate changes since the introduction of these categories are given below, followed by historical category definitions and rate changes pre-2006.
- Category A: Gaming machine that does not fall into any other category.
- Category B1: A Gaming Machine in respect of which the amount required to play the game once does not exceed £2, and the value of prize that may be won in any one game does not exceed £4,000 in money or as a non-monetary prize.
- Category B2: A Gaming Machine in respect of which the amount required to play the game once does not exceed £100, and the value of the prize that may be won in any one game does not exceed £500 in money or as a non-monetary prize.
- Category B3: A Gaming Machine in respect of which the amount required to play the game once does not exceed £2, and the value of the prize that may be won in any one game does not exceed £500 in money or as a non-monetary prize.
- Category B3A: A Gaming Machine in respect of which the amount required to play the game once does not exceed £1, and the value of the prize that may be won in any one game does not exceed £500 in money or as a non-monetary prize.
- Category B4: A Gaming Machine of which the amount required to play the game once does not exceed £1, and the value of the prize that may be won in any one game does not exceed does not exceed £250 in money or as a non-monetary prize.
- Category C: A Gaming Machine in respect of which the amount required to play the game once does not exceed £1, and the value of the prize that may be won in any one game does not exceed £70 in money or as a non-monetary prize; and a Gaming machine in respect of which the amount required to play the game once does not exceed 5p.
- Category D: Either a Gaming Machine required to play the game once does not exceed £1, and the value of the prize won in any one game does not exceed £50 as a non-monetary prize or a Gaming Machine required to play the game once does not exceed 10p, and the value of the prize won in any one game does not exceed £5 in money.
| Date of change | Category A (£) | Category B1 (£) | Category B2 (£) | Category B3 (£) | Category B4 (£) | Category C (£) | Category D (£) |
|---|---|---|---|---|---|---|---|
| 01.08.06 | 5,000 | 2,500 | 1,965 | 1,965 | 1,780 | 735 | N/A |
| 22.04.09 | 5,625 | 2,815 | 2,215 | 2,215 | 2,010 | 830 | N/A |
| 26.03.10 | 5,805 | 2,905 | 2,285 | 2,285 | 2,075 | 860 | N/A |
| 23.03.11 | 6,110 | 3,055 | 2,405 | 2,405 | 2,185 | 905 | N/A |
| 23.03.12 | 6,295 | 3,150 | 2,480 | 2,480 | 2,250 | 935 | N/A |
Historical Amusement Machine Licence Duty Category Definitions
- Category A: Non-gaming machines e.g. video machines, pinball tables and prize video machines. the most common examples being quiz machines, with a cost per-play exceeding 50p (those with a cost per play of 50p and under are exempt).
- Category B:
- Small-prize gaming machines where the maximum pay-out per play does not exceed £8 and where the cost per play is more than 10p;
- Medium-prize gaming machines where the maximum pay-out per play exceeds £8 but does not exceed £25, and where the cost per play does not exceed five pence; and jackpot gaming machines where the maximum pay-out per play exceeds £25, and where the cost per play is between three and five pence.
- Category C: Medium-prize gaming machines where the maximum pay-out per play exceeds £8 but does not exceed £25 and where the cost per play is more than five pence.
- Category D: Jackpot gaming machines where the maximum pay-out per play exceeds £25 and where the cost per play does not exceed 10p.
- Category E: Jackpot gaming machines where the maximum pay-out per play exceeds £25 and where the cost per play is greater than 10p.
| Date of change | Category A (£) | Category B (£) | Category C (£) | Category D (£) | Category E (£) |
|---|---|---|---|---|---|
| 30.04.02 | 250 | 645 | 680 | 1,375 | 1,815 |
| 18.03.03 | 250 | 645 | 695 | 1,375 | 1,860 |
| 22.03.04 | 250 | 665 | 715 | 1,415 | 1,915 |
| Date of change | Small Prize Amusement with Prize (AWP) Machines Lower Rate (£) | Small Prize AWP Machines Higher Rate (£) | Other Jackpot Machines Lower Rate (£) | Other Jackpot Machines Higher Rate (£) | Non-Gaming Machines Rate (£) |
|---|---|---|---|---|---|
| 01.10.82 | 120 | 300 | 300 | 750 | N/A |
| 01.06.87 | 150 | 375 | 375 | 960 | N/A |
| 01.05.93 | 150 | 450 | 450 | 1,150 | N/A |
| 01.11.93 | N/A | 450 | 450 | 1,150 | N/A |
| 01.12.94 | N/A | 535 | 535 | 1,375 | N/A |
| 01.11.95 | N/A | 535 | 535 | 1,375 | 250 |
| 18.03.98 | N/A | 645 | 645 | 1,815 | 250 |
Fixed Odd Betting Terminal (FOBTs)
Designed to fall outside the definition of gaming machines, a FOBT is a computerised games machine only located in betting shops that can be played for cash.
From December 2005, Fixed Odds Betting Terminals (FOBTs) in shops were reclassified as amusement machines and ceased to be liable to General Betting Duty. From August 2006 they became liable to Amusement machine licence duty and the duty receipts will be recorded under the Amusement Machines Duty. From February 2013 they are liable to Machine Games Duty.
6. Bingo Duty
From 27 October 2003 the basis on which Bingo Duty is charged was changed so that duty was calculated as 15 per cent of gross profit tax. This was previously charged as 10 per cent of money staked by players plus 1/9th of the amount by which the weekly value of prizes exceeds the duty-exclusive value of the stakes.
| Date of change | % of gross profit tax |
|---|---|
| 27.10.03 | 15% |
| 22.04.09 | 22% |
| 29.03.10 | 20% |
| 01.07.14 | 10% |
7. Machine Games Duty
Machine Games Duty replaced Amusement Machine Licence Duty on 1 February 2013. Machine Games Duty of 25% on machines allowing stakes over £5 came into effect on 1 March 2015.
| Date of change | Lower rate | Standard rate | Higher rate |
|---|---|---|---|
| 01.02.13 | 5% | 20% | N/A |
| 01.03.15 | 5% | 20% | 25% |
8. Lottery Duty
Duty is 12 per cent of gross stakes (first draw 19 November 1994)