About this release

HM Revenue and Customs (HMRC) presents statistics for Bingo Duty, Gaming Duty, General Betting Duty

(GBD), Lottery Duty, Machine Games Duty (MGD), Pool Betting Duty (PBD) and Remote Gaming Duty (RGD).

New information includes receipts data for all duties from October 2019 to March 2020 and MGD liabilities data

from September 2019 to February 2020. Further details for duties within accompanying tables.

Chart 1 : M achine Games Duty has decreased in 2019/20, l i ke ly due

to pol icy changes for f ixed -odds bet t ing terminals f rom Apri l 2019 .

UK bet t ing and gaming rece ipts by duty t ype (2014/15 to 2019/20) .

Payments and account ing

Account ing per iods d i f fer accord ing to duty . Bingo Duty and Lot tery Duty fo l low month ly account ing, meaning that per iods can be 4 or 5 weeks. Payment is due wi th in 15 days af ter account ing per iods. GBD, PBD, RGD and MGD fo l low quarter l y account ing, wi th account ing per iods set up on one of three ‘staggers ’ , wi th payment due wi th in 1 month. Gaming Duty fo l lows s ix-month ly account ing, wi th per iods normal ly beginn ing on the 1 Apr i l and 1 October, but o ther s taggers can be used. Month ly receipts can be af fected by var ious factors of ten leading to one -of f peaks -or -t roughs in t ime ser ies data. Peaks can resul t f rom, for example, large t raders making substant ia l one -of f payments fo l lowing HMRC Off icer Assessments ; a s ign i f icant event a t t ract ive to gamblers l ike sport ing tournaments , or , ( for Lot tery Duty) Nat ional Lot tery ro l lovers which at t ract more p layers .

Headl ines

The prov is ional to tal for bet t ing and gaming rece ipts dur ing 2019/20 is £3 ,019

mi l l ion , an increase of 1 .1% compared w i th 2018/19.

Chart 2 : Tota l bet t ing and gaming receip ts have fo l lowed a

consistent quarter ly t rend dur ing 2019/20.

UK bet t ing and gaming rece ipts dur ing prev ious 3 f inanc ia l years .

October has been the peak month for to ta l receipts dur ing the prev ious three

f inancia l years , w i th over £500 mi l l ion received dur ing each of these months.

Total bet t ing and gaming rece ipts

Released: 30 A p r i l 2020 I Next re lease: 30 Oc t o b er 2020

Indi rect Tax Revenue Moni tor ing: Si m o n Tay l o r I Mar k Ar m s t r o n g -Wood

Stat ist ics enqui r ies: r ev en u em o n i t o r i n g @h m r c .g o v .u k I Press Office: 03000 585 028

Stat ist ics col lect ion: HMRC ex c i s e d u t i es , VAT an d o t h er i n d i r ec t s t a t i s t i c s p u b l i c a t i o n s 1

£ m

illio

n

UK Bet t ing and Gaming Stat ist ics

October 2019 to March 2020

General Betting Duty Gaming Duty Remote Gaming Duty

Machine Games Duty Lottery Duty Other (Bingo Duty and Pool Betting Duty)

£ m

illi

on

2017/18 2018/19 2019/20

Bet t ing dut ies

There are 2 bet t ing dut ies : Genera l Bet t ing Duty (GBD) and Poo l Bet t ing Duty (PBD). GBD is a du ty

charged on f ixed -odds bets made wi th bookmakers in UK premises or remote ly by UK persons , other

than on -course bet t ing. PBD is charged on bet t ing not at f ixed -odds ( for example , where winn ings

are determ ined by contr ibut ions made to a pr ize poo l) in UK premises or by UK persons. Both are

charged on money received for bets less money pa id out for winn ings.

In t roduced in November 1994, Lot tery Duty is a duty on tak ing a chance or t icket in a lo t tery tha t is promoted in the UK. I t is pa id by the p romoter o f the Nat ional Lot tery. Al l o ther lawfu l lo t ter ies are exempt. The duty appl ies to lo t te ry t ickets and scratch -cards. Duty payable is based on s take money received f rom t icket sa les. The duty ra te of 12% has remained the same s ince i ts in t roduct ion in 1994. The Nat ional Lot tery Community Fund

The Nat ional Lot tery Communi ty Fund awards money ra ised by Nat ional Lot tery p layers to communi t ies across the UK. The Nat ional Lot tery Communi ty Fund is an execut ive non -departmenta l publ ic body, sponsored by the Department for Dig i ta l , Cul ture, Media & Sport (DCMS) : ht tps: / /www.gov.uk/government /organisat ions/ the -nat ional - lo t tery -communi ty - fund

General Bet t ing Duty

Chart 3 : The prov is ional 2019/20 GBD

receipts to ta l is £586.2 mi l l ion , a

decrease of 5 .3% compared to 2018/19.

GBD rece ipts (prev ious 3 f inanc ia l years) .

Pool Bet t ing Duty

Chart 4 : The prov is ional 2019/20 PBD

receipts to ta l is £5 .8 mi l l ion , a decrease

of 0 .9% compared to 2018 /19.

PBD rece ip ts (prev ious 3 f inanc ia l years) .

Lot tery Duty

Chart 5 : The prov is ional 2019/20 receipts to ta l for

Lot tery Duty of £967 .7 mi l l ion is the h ighest o f any

f inancia l year s ince the duty was in t roduced.

Lot ter y Duty rece ip ts (prev ious 3 f inanc ia l years) .

Bett ing dut ies and Lot tery Duty ( receipts) £ m

illio

n

£ t

ho

usan

d

2017/18 2018/19 2019/20 2017/18 2018/19 2019/20

Indi rect Tax Revenue Moni tor ing: Si m o n Tay l o r I Mar k Ar m s t r o n g -Wood

Stat ist ics enqui r ies: r ev en u em o n i t o r i n g @h m r c .g o v .u k I Press Office: 03000 585 028

Stat ist ics col lect ion: HMRC ex c i s e d u t i es , VAT an d o t h er i n d i r ec t s t a t i s t i c s p u b l i c a t i o n s 2

£ m

illio

n

2017/18 2018/19 2019/20

The prov is ional 2019/20 tota l for bet t ing dut ies is £591.9 mi l l ion , 99 .0% of which

was received f rom GBD and a decrease o f 5 .3% compared to 2018/19 bet t ing dut ies .

Gaming dut ies

There are 4 dut ies on gaming: Remote Gaming Duty (RGD), Machine Games Duty (MGD), Gaming

Duty and B ingo Duty. RGD is charged on gaming prov iders ’ prof i ts f rom remote gaming wi th UK

persons. Remote gaming is def ined as the p laying of a game -of -chance for a pr ize by remote

communicat ion v ia any k ind of e lec t ron ic or o ther technology fo r fac i l i ta t ing communicat ion. MGD

rece ip ts are out l ined be low, a longs ide a breakdown of l iab i l i t ies da ta on page 4 . Gaming Duty is

charged on premises (cas inos) , where ‘dut iab le gaming ’ takes p lace, such as rou le t te, poker and

b lack jack . Bingo Duty is charged on the prof i ts of b ingo promoters ’ f rom bingo p layed in the UK.

Gaming Duty

Chart 8 : The prov is ional 2019/20 Gaming

Duty receipts to ta l i s £213.4 mi l l ion , a

decrease of 4 .0% compared to 2018/19.

Gaming Duty receipts (prev ious 3 f inanc ia l

years) .

Bingo Duty

Chart 9 : The prov is ional 2019/20 Bingo

Duty receipts to ta l i s £30 .8 mi l l ion , a

decrease of 7 .9% compared to 2018/19.

Bingo Duty rece ip ts (p rev ious 3 f inanc ia l years) .

Remote Gaming Duty

Chart 6 : The prov is ional 2019/20 RGD

receipts to ta l is £705.9 mi l l ion , an

increase of 32 .9% compared to 2018/19.

RGD rece ip ts (previous 3 f inanc ia l years) .

M achine Games Duty

Chart 7 : The prov is ional 2019/20 M GD

receipts to ta l is £509.7 mi l l ion , a

decrease of 29 .2% compared to 2018/19.

MGD rece ipts (prev ious 3 f inanc ia l years) .

Gaming dut ies ( receipts) £ m

illio

n

£ m

illio

n

2017/18 2018/19 2019/20 2017/18 2018/19 2019/20

£ m

illio

n

£ m

illio

n

2017/18 2018/19 2019/20 2017/18 2018/19 2019/20

Indi rect Tax Revenue Moni tor ing: Si m o n Tay l o r I Mar k Ar m s t r o n g -Wood

Stat ist ics enqui r ies: r ev en u em o n i t o r i n g @h m r c .g o v .u k I Press Office: 03000 585 028

Stat ist ics col lect ion: HMRC ex c i s e d u t i es , VAT an d o t h er i n d i r ec t s t a t i s t i c s p u b l i c a t i o n s 3

2019/20 increases in RGD and decreases in MGD are l ike ly due to Apr i l 2019 pol icy

which increased RGD to 21% and reduced stakes for f ixed -odds bet t ing terminals .

Machine Games Duty (MGD) is a duty of exc ise wh ich is charged on ‘dut iab le machine games ’ played in the UK. A machine game is a game, whether of chance or sk i l l , or both, p layed on a machine for a pr ize where a t least one of the pr izes that can be won is , or inc ludes , cash to a value greater than the cos t to p lay once.

MGD duty ra tes

Lower ra te of 5% appl ies to ‘Type 1’ machines.

Standard rate of

20% appl ies to ‘Type 2’ machines.

Higher ra te of 25%

appl ies to a l l o ther machines.

Further MGD informat ion found at :

HMRC Exc ise Not ice 452: Machine Games Duty

Chart 12: Prov is iona l year - to -date standard rate M GD l iab i l i t ies in 2019/20 have increased by 73.8% compared to 2018/19 .

Standard rate (previous 3 f inanc ia l years) .

Chart 11: Prov is iona l year - to -date h igher rate M GD l iab i l i t ies in 2019/20 have decreased by 91.1% compared to 2018/19 .

Higher rate (previous 3 f inanc ia l years) .

Chart 10: The prov is ional year - to -date to ta l for declared M GD

l iab i l i t ies in 2019/20 has decreased 27.7% compared to 2018 /19.

Total year - to -date MGD l iab i l i t ies (Apr i l to February1) .

Prov is ional 2019/20 year - to -date decreases in h igher rate l iab i l i t ies and increases

in standard rate l iab i l i t ies a re l i ke ly due to pol icy changes f rom Apri l 2019 which

reduced maximum stakes for f ixed -odds bet t ing terminals (FOBT) , as most FOBTs

were c lassi f ied ‘al l o ther ’ for tax purposes and l iab le for the h igher rate of M GD.

Machine Games Duty ( l iabi l i t ies)

Indi rect Tax Revenue Moni tor ing: Si m o n Tay l o r I Mar k Ar m s t r o n g -Wood

Stat ist ics enqui r ies: r ev en u em o n i t o r i n g @h m r c .g o v .u k I Press Office: 03000 585 028

Stat ist ics col lect ion: HMRC ex c i s e d u t i es , VAT an d o t h er i n d i r ec t s t a t i s t i c s p u b l i c a t i o n s 4

£ m

illio

n

Higher rate Standard rate Lower rate

2017/18 2018/19 2019/20 2017/18 2018/19 2019/20

£ m

illio

n

£ m

illio

n

Total M achine Games Duty declared l iab i l i t ies

M achine Games Duty declared l iab i l i t ies by duty rate

1. MGD is payable to HMRC in the month following the end of an accounting period. Therefore, there's a one month lag between the

end of the accounting period and cash being received. For this reason, the latest available complete data for MGD liabilities is one

month behind that of receipts. MGD receipts data has been updated to March 2020 within this release and liabilities to February 2020.