Gaming Duty

What is Gaming Duty?
Gaming Duty is a duty based on the gross gaming yield (GGY) for premises where gaming takes place. This is usually known as a casino. Gross gaming yield (GGY) consists of the total value of the stakes, minus players winnings and participation charges (Also known as table money) on games in which the bank is shared by players

The rates of duty are based on a sliding scale from 15% 50% based on the GGY bands. This duty applies to:
  • games of chance, such as roulette, blackjack etc where individuals play against a bank held by the gaming operator (‘casino games’), and
  • equal chance games, such as backgammon and poker, where the gaming operator provides facilities for customers to play against each other.
Who should register for Gaming Duty?
Individuals and businesses need to register if they are:
  • the holder of a casino operating licence under the Gambling Act 2005
  • a provider of premises used for dutiable gaming
  • concerned in the management or organisation of dutiable gaming on unlicensed premises, for as long as that gaming takes place
What about unregistered gaming?
Unregistered gaming takes place on premises where:
  • the premises are used to provide gaming liable to gaming duty, and
  • the person providing the gaming has not told us about those premises being used, or
  • is not registered with us.
If unregistered gaming takes place at any time in an accounting period, gaming duty will be charged at 50 percent of the gross gaming yield from those premises for that whole six-month accounting period.

What is the law on gaming duty?

The Finance Act 1997 and the Gaming Duty Regulations 1997 explains the principal law relating to gaming duty.  Gaming in Great Britain is also subject to social law, principally the Gambling Act 2005.

If you require further information in relation to this aspect or any issues covered by this aspect, please contact our office on 020 8768 5628.