This Tax Information and Impact Note explains the reduction in rate of Bingo Duty from 20% to 10% and the update in legislation relating to the Bingo Duty exemption.
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Details
This measure will reduce the rate of Bingo Duty from 20% to 10%. It will also update the Bingo Duty exemption legislation affecting adult gaming centres, so the exemption only applies where there is a liability to Machine Gaming Duty.