OpenLegislation

Betting and Gaming Duties Act 1981

1981 c. 63 · Enacted 30 October 1981 · Extends to United Kingdom

Not fully up to date. 1 change made by later legislation has not yet been written into this text, which is revised to 1 April 2026.

See the changes not yet applied
ProvisionChangeMade by
Sch. 1 para. 2(4)(b)(c)repealedFinance Act 2001 Sch. 33 Pt. 1 para. 2

An Act to consolidate certain enactments concerning the duties of excise relating to betting and gaming.

[30th October 1981]

Contents

  1. Part I: Betting Duties
  2. General betting duty
  3. 1The duty Repealed
  4. 2Bookmakers: general bets Repealed
  5. 3Bookmakers: spread bets Repealed
  6. 4Pool betting on horse and dog races Repealed
  7. 5Net stake receipts Repealed
  8. 5AARelief for losses Repealed
  9. 5ABBetting exchanges Repealed
  10. 5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  11. 5BLiability to pay Repealed
  12. 5CBet-brokers Repealed
  13. 5DAccounting period Repealed
  14. 5EDouble taxation relief Repealed
  15. Pool betting duty
  16. 6The duty Repealed
  17. 7Duty charged on net pool betting receipts Repealed
  18. 7ZARelief for losses Repealed
  19. 7ACalculating net pool betting receipts Repealed
  20. 7BNet pool betting receipts: meaning of “dutiable pool bet” Repealed
  21. 7CNet pool betting receipts: calculating stake money Repealed
  22. 7DNet pool betting receipts: when stakes etc fall due Repealed
  23. 7ENet pool betting receipts: expenses and profits Repealed
  24. 7FNet pool betting receipts: calculating winnings Repealed
  25. 8Payment and recovery Repealed
  26. 8ZADouble taxation relief Repealed
  27. 8AMeaning of “bet made for community benefit" in sections 6 to 8 Repealed
  28. 8BMeaning of “accounting period" in sections 6 to 8 Repealed
  29. 8CMeaning of “bet" in sections 6 to 8A Repealed
  30. General
  31. 9Prohibitions for protection of revenue. Repealed
  32. 9AFurther prohibitions for protection of revenue: overseas bet-brokers Repealed
  33. 9BOffences under sections 9 and 9A: penalties Repealed
  34. 10Definition of pool betting. Repealed
  35. 10ADefinition of qualifying foreign tax Repealed
  36. 11Definition of coupon betting. Repealed
  37. 12Supplementary provisions. Repealed
  38. Part II: Gaming Duties
  39. Gaming licence duty
  40. 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  41. 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  42. 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  43. 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  44. ...
  45. 17Bingo duty Repealed
  46. 18Accounting period Repealed
  47. 19Bingo receipts Repealed
  48. 20Expenditure on bingo winnings Repealed
  49. 20ACombined bingo Repealed
  50. 20BCarrying losses forward Repealed
  51. 20CSupplementary Repealed
  52. Gaming machine licence duty
  53. 21Gaming machine licence duty. Repealed
  54. 21A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  55. 22Gaming machine licence duty. Repealed
  56. 23Amount of duty. Repealed
  57. 24Restrictions on provision of gaming machines. Repealed
  58. 24AUnlicensed machines: duty chargeable. Repealed
  59. 25Meaning of “gaming machine”. Repealed
  60. 25APower to modify definition of “amusement machine”. Repealed
  61. 26Supplementary provisions as to gaming machine licence duty. Repealed
  62. Remote gaming duty
  63. 26AInterpretation Repealed
  64. 26BThe duty Repealed
  65. 26CThe rate Repealed
  66. 26DAccounting periods Repealed
  67. 26ERemote gaming receipts Repealed
  68. 26FRemote gaming winnings Repealed
  69. 26GLosses Repealed
  70. 26HExemptions Repealed
  71. 26ILiability to pay Repealed
  72. 26IADouble taxation relief Repealed
  73. 26IBDefinition of qualifying foreign tax Repealed
  74. 26ICRegulations about claims for double taxation relief Repealed
  75. 26JRegistration Repealed
  76. 26KReturns Repealed
  77. 26LEnforcement Repealed
  78. 26MReview and appeal Repealed
  79. General
  80. 26NAmounts in currencies other than sterling
  81. Part III: General
  82. 27Offences by bodies corporate.
  83. 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  84. 29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  85. 29AEvidence by certificate, etc.
  86. 30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  87. 31Protection of officers. Repealed
  88. 32Orders and regulations.
  89. 32AApplication to limited liability partnerships
  90. 33Interpretation.
  91. 34Consequential and transitional provisions and repeals.
  92. 35Short title, construction, commencement and extent.
  93. Schedule A1: Betting duties: double taxation relief Repealed
  94. Introduction Repealed
  95. 1Paragraph 1 Repealed
  96. Definitions Repealed
  97. 2Paragraph 2 Repealed
  98. Credit allowed Repealed
  99. 3Paragraph 3 Repealed
  100. Notional UK liability Repealed
  101. 4Paragraph 4 Repealed
  102. Notional foreign liability Repealed
  103. 5Paragraph 5 Repealed
  104. Clawback Repealed
  105. 6Paragraph 6 Repealed
  106. Breach of return obligations Repealed
  107. 7Paragraph 7 Repealed
  108. Reduction etc in foreign tax paid Repealed
  109. 8Paragraph 8 Repealed
  110. Schedule 1: Betting duties Repealed
  111. Definitions Repealed
  112. 1Paragraph 1 Repealed
  113. General administration Repealed
  114. 2Paragraph 2 Repealed
  115. 2AParagraph 2A Repealed
  116. 3Paragraph 3 Repealed
  117. Notification to Commissioners as to carrying on of betting business Repealed
  118. 4Paragraph 4 Repealed
  119. Requirement of permit for carrying on pool betting business Repealed
  120. 5Paragraph 5 Repealed
  121. Books, records, accounts, et ceteralaetc. Repealed
  122. 6Paragraph 6 Repealed
  123. 7Paragraph 7 Repealed
  124. 8Paragraph 8 Repealed
  125. 9Paragraph 9 Repealed
  126. Powers to enter premises and obtain information Repealed
  127. 10Paragraph 10 Repealed
  128. Power of Commissioners to estimate general betting duty payable Repealed
  129. 11Paragraph 11 Repealed
  130. Disputes as to computation of pool betting duty Repealed
  131. 12Paragraph 12 Repealed
  132. Enforcement Repealed
  133. 13Paragraph 13 Repealed
  134. 14Paragraph 14 Repealed
  135. 15Paragraph 15 Repealed
  136. 16Paragraph 16 Repealed
  137. Schedule 2: Gaming Licence Duty Repealed
  138. Application for and duration of licence Repealed
  139. 1Paragraph 1 Repealed
  140. Charge of duty in respect of short licence periods Repealed
  141. 2Paragraph 2 Repealed
  142. Regulations Repealed
  143. 3Paragraph 3 Repealed
  144. Inspection of premises Repealed
  145. 4Paragraph 4 Repealed
  146. Power to estimate duty Repealed
  147. 5Paragraph 5 Repealed
  148. Persons from whom duty recoverable Repealed
  149. 6Paragraph 6 Repealed
  150. Enforcement Repealed
  151. 7Paragraph 7 Repealed
  152. Co-operation with Gaming Board Repealed
  153. 8Paragraph 8 Repealed
  154. Modification of agreements Repealed
  155. 9Paragraph 9 Repealed
  156. Schedule 3: Bingo Duty Repealed
  157. Part I: Exemption from Duty Repealed
  158. Domestic bingo Repealed
  159. 1Paragraph 1 Repealed
  160. Small-scale bingo Repealed
  161. 2Paragraph 2 Repealed
  162. 2AParagraph 2A Repealed
  163. Non-profit making bingo Repealed
  164. 2BParagraph 2B Repealed
  165. Small-scale amusements provided commercially Repealed
  166. 5Paragraph 5 Repealed
  167. Machine bingo Repealed
  168. 6Paragraph 6 Repealed
  169. Power to increase limits of exemptions Repealed
  170. 7Paragraph 7 Repealed
  171. Part II: Supplementary Provisions Repealed
  172. Definitions Repealed
  173. 8Paragraph 8 Repealed
  174. General administration Repealed
  175. 9Paragraph 9 Repealed
  176. Notification to Commissioners by, and registration of, bingo-promoters Repealed
  177. 10Paragraph 10 Repealed
  178. Announcement of prizes Repealed
  179. 11Paragraph 11 Repealed
  180. Books, records, accounts, etc. Repealed
  181. 12Paragraph 12 Repealed
  182. Powers to enter premises and obtain information Repealed
  183. 13Paragraph 13 Repealed
  184. Power to estimate duty Repealed
  185. 14Paragraph 14 Repealed
  186. Disputes as to computation of duty Repealed
  187. 15Paragraph 15 Repealed
  188. Enforcement Repealed
  189. 16Paragraph 16 Repealed
  190. 17Paragraph 17 Repealed
  191. Schedule 4: Amusement Machine Licence duty Repealed
  192. Part I: Exemptions from requirement of Excise Licence Repealed
  193. Charitable entertainments, et ceteralaetc. Repealed
  194. 1Paragraph 1 Repealed
  195. Pleasure fairs Repealed
  196. 2Paragraph 2 Repealed
  197. 3Paragraph 3 Repealed
  198. Seasonal licences Repealed
  199. 4Paragraph 4 Repealed
  200. Part II: Supplementary provisions Repealed
  201. General administration Repealed
  202. 5Paragraph 5 Repealed
  203. Applications for and duration of licence Repealed
  204. 6Paragraph 6 Repealed
  205. 7Paragraph 7 Repealed
  206. Payment of duty by instalments Repealed
  207. 7AParagraph 7A Repealed
  208. Transfer of licence Repealed
  209. 8Paragraph 8 Repealed
  210. Amendment of licence Repealed
  211. 9Paragraph 9 Repealed
  212. 10Paragraph 10 Repealed
  213. Surrender of licence Repealed
  214. 11Paragraph 11 Repealed
  215. Reduction of duty in certain cases Repealed
  216. 11AParagraph 11A Repealed
  217. Requirements to be observed by licence-holder Repealed
  218. 12Paragraph 12 Repealed
  219. 13Paragraph 13 Repealed
  220. Power to enter premises and obtain information Repealed
  221. 14Paragraph 14 Repealed
  222. Registers of permits, et ceteralaetc. Repealed
  223. 15Paragraph 15 Repealed
  224. Enforcement Repealed
  225. 16Paragraph 16 Repealed
  226. 17Paragraph 17 Repealed
  227. 18Paragraph 18 Repealed
  228. Schedule 4A: Unlicensed amusement machines Repealed
  229. Application Repealed
  230. 1Paragraph 1 Repealed
  231. Default notice requesting production of licence Repealed
  232. 2Paragraph 2 Repealed
  233. Failure to produce a licence: grant of default licence Repealed
  234. 3Paragraph 3 Repealed
  235. Assessment of amount equivalent to duty Repealed
  236. 4Paragraph 4 Repealed
  237. Liability to pay Repealed
  238. 5Paragraph 5 Repealed
  239. Reviews and time limits on recovery Repealed
  240. 6Paragraph 6 Repealed
  241. General interpretation Repealed
  242. 7Paragraph 7 Repealed
  243. Saving for liability Repealed
  244. 8Paragraph 8 Repealed
  245. Schedule 4B: Remote gaming duty: double taxation relief Repealed
  246. Introduction Repealed
  247. 1Paragraph 1 Repealed
  248. Reconciliation periods Repealed
  249. 2Paragraph 2 Repealed
  250. Credit allowed Repealed
  251. 3Paragraph 3 Repealed
  252. Notional UK liability Repealed
  253. 4Paragraph 4 Repealed
  254. Notional foreign liability Repealed
  255. 5Paragraph 5 Repealed
  256. Clawback Repealed
  257. 6Paragraph 6 Repealed
  258. Breach of return obligations Repealed
  259. 7Paragraph 7 Repealed
  260. Reduction etc in foreign tax paid Repealed
  261. 8Paragraph 8 Repealed
  262. Schedule 5: Consequential Amendments
  263. 1Paragraph 1
  264. 2Paragraph 2
  265. 3Paragraph 3
  266. 4Paragraph 4
  267. 5Paragraph 5
  268. Schedule 6: Transitional Provisions and Savings
  269. 1Paragraph 1
  270. 2Paragraph 2
  271. 3Paragraph 3
  272. 4Paragraph 4
  273. 5Paragraph 5
  274. 6Paragraph 6
  275. 7Paragraph 7
  276. 8Paragraph 8
  277. 9Paragraph 9
  278. Schedule 7Repeals