Consultation outcome

Tax treatment of freeplays in Remote Gaming Duty

This consultation has concluded

Download the full outcome

Detail of outcome

At Budget 2016 the government announced that it would amend the tax treatment of freeplays in remote gaming to bring them into line with those in general betting.

The consultation highlighted that the draft legislation for the proposal would impose significant burdens on businesses.

The government will proceed with a slightly revised option that will reduce these burdens and still achieve the original aim of levelling the playing field. The government will legislate for this in Finance Bill 2017.

Original consultation

This consultation ran from to


A consultation on draft legislation to align taxation of free gaming in Remote Gaming Duty with that of free bets in General Betting Duty.


Consultation description

The government announced at Budget 2016 that it would align the tax treatment of free gaming subject to Remote Gaming Duty with the treatment of free betting within General Betting Duty.

This consultation seeks to gather information about how this change should be made, and whether the draft legislation will deliver the intended change.