Consultation outcome

Taxing remote gambling on a place of consumption basis

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This consultation has concluded

Download the full outcome

Detail of outcome

The government response to the consultation summarises the comments received and sets out the government’s decisions on the issues raised.

The government welcomes views by 30 September 2013 on the issues raised in this document and the draft legislation. The final design of the reformed tax regime and the draft legislation may change in light of comments received and as work continues.

Original consultation


Seeking views on the move to tax remote gambling on a place of consumption basis (proposed design of regime).

This consultation ran from

Consultation description


At Budget 2012, the government announced that it would move to taxing remote gambling on a place of consumption basis. This announcement followed the Treasury’s review of the taxation of remote gambling in autumn 2011. As part of the review, the government sought feedback from the industry on the principles of the reform. The letter that was sent to stakeholders is attached below.

The government is grateful for respondents’ contributions to the review process. The responses were used to inform the case for amending the taxation regime for remote gambling.


The consultation ‘Taxing remote gambling on a place of consumption basis: consultation on policy design’ seeks comments on further details of the proposed design characteristics of the regime.

The government is interested in feedback from all stakeholders including operators, gambling software suppliers, advertisers of remote gambling services, trade bodies and all other stakeholders who have an interest in remote gambling taxation.

The government welcomes general views on the proposed policy design, and also seeks answers to some specific questions. It also welcomes comments on the summary of impacts provided in Chapter 5 of the document.

The views of those involved in this process will help shape the final policy design of the reform.

Previous consultation

You can find details of our previous consultation below.


Letter to stakeholders - 12 September 2011

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.

Taxing remote gambling on a place of consumption basis: consultation on policy design

Published 5 April 2012
Last updated 16 August 2013 + show all updates
  1. summary of responses published on 16/08/13
  2. First published.