Policy paper
Changes to Gambling Duties
This tax information and impact note covers changes to Gambling Duties announced at Budget 2025.
Documents
Details
As announced at Budget 2025 and following consultation in April 2025, the government will introduce legislation in Finance Bill 2025-26 to make changes to Gambling Duties.
The government will not proceed with introducing a single tax on remote betting and gaming. Instead, to raise revenue and better reflect the modern nature and impacts of gambling, the following changes will be introduced:
- the rate of Remote Gaming Duty will be increased from 21% to 40% from 1 April 2026
- a new remote betting rate of 25% will be introduced within General Betting Duty from 1 April 2027, remote bets on UK horse-racing will be excluded from these changes and remain subject to a rate of 15% — the new rate does not include bets placed via self-service betting terminals, Pool Betting and Spread Betting
- Bingo Duty will be abolished from 1 April 2026
Updates to this page
Published 26 November 2025