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Detail of outcome
We received responses from casino operators and the representative body for this sector, and would like to thank everyone who contributed.
You can read the summary of responses published here, and also draft legislation, with a supporting explanatory note and tax information and impact note.
At Autumn Budget 2017, the government announced its intention to seek views on changes to Gaming Duty return periods and bringing its administration more into line with that of other gambling duties.
We want your views on options to change the current 6-month accounting periods and payments on account for Gaming Duty, and introducing a provision to allow for carrying forward losses between accounting periods.
We’d like you to tell us what you think about the options we’ve proposed and whether they will reduce administrative burdens, and we would also like you to highlight any practical issues about how they would be implemented.
As well as letting us know your preferred option, this is an opportunity for you to propose alternatives that are not in the consultation.