Bingo Duty

Bingo Duty is a tax levied on profits made from organising and promoting bingo games played in the United Kingdom, with certain exceptions.{{OGL-attribution}} {{Cite web|date=11 September 2014|title=Bingo Duty|url=https://www.gov.uk/guidance/bingo-duty|url-status=live|access-date=11 June 2021|website=GOV.UK|publisher=HM Revenue & Customs|archive-date=11 June 2021|archive-url=https://web.archive.org/web/20210611110223/https://www.gov.uk/guidance/bingo-duty}}

Receipts

From 27 October 2003 to 22 April 2009, Bingo Duty was set at 15% of gross profits. On 22 April, this was raised to 22% until 29 March 2010, when it was reduced to 20%. From 1 July 2014, Bingo Duty has been set at 10%.{{OGL-attribution}} {{Cite web|date=10 June 2021|title=UK Betting and Gaming duty rates: 6. Bingo Duty|url=https://www.gov.uk/government/statistics/uk-betting-and-gaming-statistics/uk-betting-and-gaming-duty-rates#bingo-duty|url-status=live|access-date=11 June 2021|website=GOV.UK|publisher=HM Revenue & Customs|archive-date=11 June 2021|archive-url=https://web.archive.org/web/20210611111937/https://www.gov.uk/government/statistics/uk-betting-and-gaming-statistics/uk-betting-and-gaming-duty-rates#bingo-duty}}

class="wikitable"

|+Bingo Duty receipts

!Tax year

!Sum (£)

!{{Refh}}

2010–11

|99,607,000

|{{Cite web|date=23 July 2016|title=United Kingdom (UK) HMRC bingo duty receipts from fiscal year 2010/2011 to fiscal year 2015/2016|url=https://www.statista.com/statistics/473726/bingo-united-kingdom-hmrc-duty-receipts/|url-status=live|access-date=11 June 2021|website=Statista|archive-date=11 June 2021|archive-url=https://web.archive.org/web/20210611110216/https://www.statista.com/statistics/473726/bingo-united-kingdom-hmrc-duty-receipts/}}

2011–12

|85,223,000

2012–13

|75,369,000

2013–14

|75,593,000

|{{Cite web|last=Lock|first=S.|date=25 November 2020|title=United Kingdom (UK) HMRC bingo duty receipts from fiscal year 2013/2014 to fiscal year 2019/2020|url=https://www.statista.com/statistics/857714/bingo-united-kingdom-hmrc-duty-receipts/|url-status=live|access-date=11 June 2021|website=Statista|archive-date=11 June 2021|archive-url=https://web.archive.org/web/20210611110225/https://www.statista.com/statistics/857714/bingo-united-kingdom-hmrc-duty-receipts/}}

2014–15

|46,994,000

2015–16

|33,891,000

2016–17

|34,504,000

2017–18

|32,381,000

2018–19

|33,426,000

2019–20

|30,776,000

Exceptions

Bingo Duty is paid on the profits from organising and promoting bingo games played in the UK, except:{{Cite web |title=Bingo Duty |url=https://www.gov.uk/guidance/bingo-duty |access-date=2023-05-08 |website=GOV.UK |language=en}}

bingo played at home
bingo on a machine that is covered by Machine Games Duty
non-profit making bingo, where the organiser does not charge a player a fee to take part
bingo at certain amusement arcades and travelling fairs, if the stakes and prizes are below specific limits

Small-scale bingo is also exempt from Bingo Duty if promoted by a club, organisation or other association of people that does not have a bingo operating licence, provided that either of the following apply:

players are restricted to members of a club or organisation or their guests
winnings or stakes do not exceed £500 on any one day, or £7,500 within any period of 4 or 5 weeks, ending on the last Sunday of each calendar month

Bingo played remotely (for example, over the internet) is liable to Remote Gaming Duty. This must also be paid on bingo offered to the United Kingdom remotely from offshore.

References

Category:Taxation in the United Kingdom

Category:Bingo

Category:Gambling in the United Kingdom