Policy paper

Changes to Gaming Duty accounting periods and administration

This measure deals with changes to the way Gaming Duty is calculated and accounted for.

Documents

Draft legislation

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Accounting periods explanatory notes

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Payments on account explanatory notes

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Transitional provision explanatory notes

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Details

This measure brings Gaming Duty more into line with the administration of other gambling duties.

A consultation with a summary of responses about Gaming Duty - review of accounting periods is also available.

Published 6 July 2018
Last updated 31 October 2018 + show all updates
  1. The Exchequer Impact and Economic Impact sections have been updated as part of Budget 2018.
  2. First published.