We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out about Lottery Duty, how the duty is charged and who has to pay.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
Apply to the Gambling Commission for a personal gambling licence or a gambling operating licence if you run or manage a gambling business. The Gambling Commission regulates arcades, betting, bingo, casinos, gaming machine providers, gambling software providers, lottery operators, external...
This guide tells you about Lottery Duty, who needs to register and what you need to do.
Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.
How Gaming Duty is charged, and who has to pay.
Register with HMRC as a lottery promoter using form BD601.
Use this service to send your Lottery Duty return to HMRC.
An update from the government on industry-led measures to improve player protections with regards to loot boxes in video games.
Using money raised through the National Lottery, the Heritage Lottery Fund (HLF) gives grants to sustain and transform the UK’s heritage. Museums, parks, historic places, archaeology, natural environment and cultural traditions all receive investment.
Every year the Big Lottery Fund (BIG) gives out millions of pounds from the UK’s National Lottery to good causes, with money going to community groups and health, education and environment projects.
National Lottery Heritage Fund works with the National Heritage Memorial Fund .
The National Lottery Community Fund awards money raised by National Lottery players to communities across the UK, working with local groups and UK-wide charities, enabling people and communities to thrive. The National Lottery Community Fund is an executive non-departmental public...
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out about Bingo Duty, how the duty is charged and who has to pay.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).