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
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out about Gaming Duty, how the duty is charged and who has to pay.
Upper Tribunal Tax and Chancery decision of JUDGE VINESH MANDALIA and JUDGE RUPERT JONES on 29 January 2024
Guidance and forms covering gambling duties. Including, Bingo, Gaming, Lottery and Machine Games Duty, general betting duty and payments.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
A research paper from the Gambling Commission
People at risk of gambling-related harm will be better protected under government plans to update betting rules for the digital age.
How to register and get client authorisation for the Gambling Tax for Agents online service.
Gambling Minister Stuart Andrew gives an update on the progress of the Government's gambling white paper at the Gambling with Lives Parliamentary Forum.
How to register, make changes to your registration, view your account and submit returns online
Operators of betting and gaming pools need to work out how the different gambling duties apply to amounts they take out of their pools.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.