OpenLegislation

Betting and Gaming Duties Act 1981 in England

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  3. 1The duty Repealed
  4. 2Bookmakers: general bets Repealed
  5. 3Bookmakers: spread bets Repealed
  6. 4Pool betting on horse and dog races Repealed
  7. 5Net stake receipts Repealed
  8. 5AARelief for losses Repealed
  9. 5ABBetting exchanges Repealed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 Repealed
  11. 5BLiability to pay Repealed
  12. 5CBet-brokers Repealed
  13. 5DAccounting period Repealed
  14. 5EDouble taxation relief Repealed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  16. 6The duty Repealed
  17. 7Duty charged on net pool betting receipts Repealed
  18. 7ZARelief for losses Repealed
  19. 7ACalculating net pool betting receipts Repealed
  20. 7BNet pool betting receipts: meaning of “dutiable pool bet” Repealed
  21. 7CNet pool betting receipts: calculating stake money Repealed
  22. 7DNet pool betting receipts: when stakes etc fall due Repealed
  23. 7ENet pool betting receipts: expenses and profits Repealed
  24. 7FNet pool betting receipts: calculating winnings Repealed
  25. 8Payment and recovery Repealed
  26. 8ZADouble taxation relief Repealed
  27. 8AMeaning of “bet made for community benefit" in sections 6 to 8 Repealed
  28. 8BMeaning of “accounting period" in sections 6 to 8 Repealed
  29. 8CMeaning of “bet" in sections 6 to 8A Repealed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 Repealed
  32. 9AFurther prohibitions for protection of revenue: overseas bet-brokers Repealed
  33. 9BOffences under sections 9 and 9A: penalties Repealed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 Repealed
  35. 10ADefinition of qualifying foreign tax Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Schedule A1: Betting duties: double taxation relief Repealed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