This notice explains the Gaming Duty regime, how the duty is charged and who has to pay.
This notice cancels and replaces Notice 453 (January 2017). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
Published: 1 October 2013
Updated: 8 December 2017
- The notice has been amended to include the changes to the gross gaming yield bands introduced in the November 2017 Budget.
- Amendments made to include new rates of Gaming Duty from October 2016 and provide information about the new GD94 online payment on account.
- The address for the National Registration Unit has changed.
- This notice replaces the October 2014 edition of Notice 453 Gaming Duty. The notice has been rewritten to include the changes to the gross gaming yield bands introduced in the March 2015 Budget.
- This notice has been rewritten to include the changes to the gross gaming yield bands introduced in the 2014 budget.
- First published.