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Guidance

Rates and allowances: Excise Duty — Gambling Duty

Excise Duty rates for the National Lottery, amusement machines and general betting.

Updates to this page

From:
HM Revenue & Customs
Published:
1 January 2012
Last updated:
1 April 2026
Show all updates

  1. Rates of duty for the tax year 2026 to 2027 have been updated.

  2. Updated the figures for gross gaming yields in the 'Gaming Duty' section. Changed the tax year range in every table.

  3. Updated the figures for Gross gaming yield under the Gaming duty header.

  4. Gaming Duty rates updated beginning on or after 1 April 2020

  5. Gambling rates and dates updated for 2019 to 2020.

  6. Rates, allowances and duties have been updated for the tax year 2017 to 2018.

  7. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  8. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  9. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  10. First published.

Documents

Excise Duty — Gambling Duty rates

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Details

The attached document is classified by HMRC as guidance and contains information about the rates payable for Gaming Duty, General Betting Duty, Lottery Duty, Machine Games Duty, Pool Betting Duty and Remote Gaming Duty.

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