Excise Notice 451: General Betting Duty (pre 1 December 2014)

This notice explains who has to account for General Betting Duty, which bets are liable to duty and how duty is calculated.



Notice 451 (April 2010) provided general information related to General Betting Duty (GBD) before 1 December 2014 (also referred to throughout this revised version as ‘that date’). That notice also made a number of provisions which gave effect to the legal regime relating to GBD prior to that date. However there may be outstanding liabilities for the period prior to 1 December 2014 and requirements relating to what happened before that date. This revised notice 451 makes the necessary provisions which have the force of law for such outstanding liabilities.

Published 20 August 2015