Bingo Duty Explained
Bingo Duty is a tax levied on profits made from organising and promoting bingo games played in the United Kingdom, with certain exceptions.[1]
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%.[2]
Bingo Duty receipts!Tax year!Sum (£)!| 2010–11 | 99,607,000 | [3] |
| 2011–12 | 85,223,000 | |
| 2012–13 | 75,369,000 | |
| 2013–14 | 75,593,000 | [4] |
| 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:[5]
- bingo one play in a home
- bingo on a machine that is covered by Machine Games Duty
- non-profit making bingo, where the organizer 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 it’s promoted by a club, organisation or other association of people that doesn’t have a bingo operating licence, provided either of the following apply:
- only members of a club or organisation or their guests can play
- 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
If bingo is offered remotely (for example, over the internet), it is liable to Remote Gaming Duty. Remote Gaming Duty also must be paid on bingo offered to the UK remotely from offshore.
Notes and References
- Web site: 11 September 2014. Bingo Duty. live. 11 June 2021. GOV.UK. HM Revenue & Customs. 11 June 2021. https://web.archive.org/web/20210611110223/https://www.gov.uk/guidance/bingo-duty.
- Web site: 10 June 2021. UK Betting and Gaming duty rates: 6. Bingo Duty. live. 11 June 2021. GOV.UK. HM Revenue & Customs. 11 June 2021. 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.
- Web site: 23 July 2016. United Kingdom (UK) HMRC bingo duty receipts from fiscal year 2010/2011 to fiscal year 2015/2016. live. 11 June 2021. Statista. 11 June 2021. https://web.archive.org/web/20210611110216/https://www.statista.com/statistics/473726/bingo-united-kingdom-hmrc-duty-receipts/.
- Web site: Lock. S.. 25 November 2020. United Kingdom (UK) HMRC bingo duty receipts from fiscal year 2013/2014 to fiscal year 2019/2020. live. 11 June 2021. Statista. 11 June 2021. https://web.archive.org/web/20210611110225/https://www.statista.com/statistics/857714/bingo-united-kingdom-hmrc-duty-receipts/.
- Web site: Bingo Duty . 2023-05-08 . GOV.UK . en.
