This consultation ran from to
Seeking views on amending the taxation regime for remote gambling.
The Government announced that it will move to taxing remote gambling on a place of consumption basis. It seeks comments on further details of the proposed design characteristics of the regime.
Under a place of consumption basis of taxation, operators will pay tax on gross gambling profits generated from customers in the UK, no matter where in the world the operator itself is located.
The Government announced that it will review the case for amending the taxation regime for remote gambling. This followed the Department of Culture, Media and Sport (DCMS) proposals to make changes to the regulation of remote gambling.
The Government carried out the review of remote gambling taxation in autumn 2011. Representations were invited from all interested parties. The letter that was sent to stakeholders is attached below.
Responses to this review were used to inform the case for amending the taxation regime for remote gambling.