Policy paper
Remote Gaming Duty: changes to freeplays, prizes and tournaments
This tax information and impact note is about changes to the Remote Gaming Duty rules for restricted plays (commonly known as freeplays), prizes and tournaments.
Documents
Details
The measure will amend Finance Act 2014.
It will set out how restricted plays are treated when calculating Remote Gaming Duty profits, including when a restricted play won using another restricted play is excluded.
It will also change the rules for when taking part in a tournament counts as playing a game of chance, and revise the meaning of a prize. This includes how gaming payments returned after a game is interrupted or ends early are treated.
The changes will take effect from 1 April 2027.