Accredited official statistics

UK Betting and Gaming Statistics commentary (April 2024 to September 2024)

Updated 31 October 2024

Released: 31 October 2024. Next Release: 30 April 2025.

1. Headlines

The latest headlines for the betting and gaming statistics are:

• the provisional 2024 to 2025 year-to-date (April to September) total for betting and gaming receipts is £1,780 million, which is £102 million (6%) higher than the same period during the previous financial year

• the majority of provisional 2024 to 2025 year-to-date (April to September) total betting and gaming receipts comes from Remote Gaming Duty (RGD) (31%) and Lottery Duty (27%)

2. About this release

This publication provides statistics for:

• Bingo Duty
• Gaming Duty
• General Betting Duty (GBD)
• Lottery Duty
• Machine Games Duty (MGD)
• Pool Betting Duty (PBD)
• Remote Gaming Duty

New information includes receipts data for all duties from April 2024 to September 2024 and MGD liabilities data from March 2024 to August 2024. Further details for each of the betting and gaming duties can be found within accompanying UK Betting and Gaming Statistics background and references and Historical UK Betting and Gaming duty rates.

National Statistics are accredited official statistics.

3. Coronavirus (COVID-19)

Impacts from the coronavirus and public health measures in response are visible within changing trends to receipts collected for betting and gaming since April 2020. This was caused by a mixture of changes to payment timings, policies affecting businesses (such as lockdowns) and associated economic impacts.

4. Total betting and gaming receipts

Figure 1: UK betting and gaming receipts in the current and previous 2 financial years.

For the full dataset relating to Figure 1 see the UK Betting and Gaming Statistics tables which accompany this commentary.

Significant points about Figure 1 and the related data concerning total betting and gaming receipts:

• the 2024 to 2025 first quarter (April to June) total betting and gaming receipts is £884 million, which is £17 million (2%) higher than in the same period during the last financial year

• the 2024 to 2025 second quarter (July to September) total betting and gaming receipts is £895 million, which is £85 million (10%) higher than in the same period during the last financial year

5. Betting duties receipts

There are 2 betting duties: General Betting Duty (GBD) and Pool Betting Duty (PBD).

GBD is a duty charged on fixed-odds bets made with bookmakers in UK premises or remotely by UK persons, other than on-course betting.

PBD is charged on betting not at fixed-odds (for example, where winnings are determined by contributions made to a prize pool) in UK premises or by UK persons. Both are charged on money received for bets less money paid out for winnings.

Figure 2: General Betting Duty receipts in the current and previous 3 financial years.

For the full dataset relating to Figure 2 see the UK Betting and Gaming Statistics tables which accompany this commentary.

Significant points about Figure 2 and the related data concerning GBD receipts:

• the 2024 to 2025 first quarter (April to June) GBD receipts is £177 million, which is £0.7 million (0.4%) higher than in the same period during the last financial year

• the 2024 to 2025 second quarter (July to September) GBD receipts is £183 million, which is £16 million (10%) higher than in the same period during the last financial year

• total GBD receipts in each financial year have fluctuated across the time period shown above. In 2021 to 2022 total GBD receipts were £649 million. Total GBD receipts then decreased to £631 million in the year 2022 to 2023, before increasing again to a £654 million in 2023 to 2024. Within 2024 to 2025 year-to-date (April to September), GBD receipts increased from £343 million to £360 million when compared to the same period last year

• the coronavirus pandemic in 2020 to 2021 resulted in the slowdown of trade and closure of many gambling venues, and is likely to have led to slower growth thereafter

Figure 3: Pool Betting Duty receipts in the current and previous 3 financial years.

For the full dataset relating to Figure 3 see the UK Betting and Gaming Statistics tables which accompany this commentary.

Significant points about Figure 3 and the related data concerning PBD receipts:

• the low overall level of PBD receipts means that small changes look large in percentage terms

• the 2024 to 2025 first quarter (April to June) PBD receipts is £2.3 million, which is £0.5 million (18%) lower than in the same period during the last financial year

• the 2024 to 2025 second quarter (July to September) PBD receipts is £2.1 million, which is £0.3 million (11%) lower than in the same period during the last financial year

• total PBD receipts have shown a slow decreasing trend across the time period shown above. PBD receipts decreased from £9.5 million in 2020 to 2021 to £8.7 million in 2021 to 2022, and to £7.8 million in 2022 to 2023. Total PBD receipts then increased to £9.0 million in 2023 to 2024. Within 2024 to 2025 year-to-date (April to September), PBD receipts decreased from £5.2 million to £4.4 million when compared to the same period last year

6. Lottery Duty receipts

Introduced in November 1994, Lottery Duty is a duty on taking a chance or ticket in a lottery that is promoted in the UK. It is paid by the promoter of the National Lottery. All other lawful lotteries are exempt.

The duty applies to lottery tickets and scratch-cards. Duty payable is based on stake money received from ticket sales. The duty rate of 12% has remained the same since its introduction in 1994.

Lottery Duty follows monthly accounting, meaning that periods can be 4 or 5 weeks while payment is due within 15 days after accounting periods.

Figure 4: Lottery Duty receipts in the current and previous 3 financial years.

For the full dataset relating to Figure 4 see the UK Betting and Gaming Statistics tables which accompany this commentary.

Significant points about Figure 4 and the related data concerning Lottery Duty receipts:

• the 2023 to 2024 first quarter (April to June) Lottery Duty receipts is £230 million, which is £10 million (4%) lower than in the same period during the last financial year

• the 2023 to 2024 second quarter (July to September) Lottery Duty receipts is £248 million, which is £20 million (9%) higher than in the same period during the last financial year

• Lottery Duty receipts were £980 million in the 2020 to 2021 financial year, increased to £985 million in 2021 to 2022, decreased to £977 million in 2022 to 2023, and decreased more significantly to £934 million in 2023 to 2024. Within 2024 to 2025 year-to-date (April to September), Lottery Duty receipts increased from £468 million to £478 million when compared to the same period last year

• since the first quarter of 2021 to 2022, Lottery Duty receipts have been relatively stable having been fairly volatile over the two previous financial years, which was heavily impacted by coronavirus lockdowns

7. Gaming duties receipts

There are 4 duties on gaming.

• Remote Gaming Duty (RGD) which is charged on gaming providers’ profits from remote gaming with UK persons, remote gaming is defined as the playing of a game-of-chance for a prize by remote communication via any kind of electronic or other technology for facilitating communication

• Machine Gaming Duty (MGD) which is a duty of excise which is charged on ‘dutiable machine games’ played in the UK. A machine game is a game, whether of chance or skill, or both, played on a machine for a prize where at least one of the prizes that can be won is, or includes, cash to a value greater than the cost to play once

• Gaming Duty which is charged on premises (casinos), where ‘dutiable gaming’ takes place, such as roulette, poker and blackjack

• Bingo Duty which is charged on the profits of bingo promoters’ from bingo played in the UK

The standard accounting period for RGD and MGD is quarterly, with accounting periods set up on one of 3 ‘staggers’ in which payment is due within 1 month.

Figure 5: Gaming duties receipts in the current and previous 3 financial years.

For the full dataset relating to Figure 5 see the UK Betting and Gaming Statistics tables which accompany this commentary.

Significant points about Figure 5 and the related data concerning the 4 gaming duties’ receipts:

• RGD is the largest of the 4 gaming duties

• premises-based businesses including betting shops, bingo halls, casinos and amusement arcades saw reduced business during covid-19 lockdowns.

• the provisional 2024 to 2025 first quarter (April to June) RGD receipts is £266 million, which is £18 million (7%) higher than in the same period during the last financial year

• the provisional 2024 to 2025 second quarter (July to September) RGD receipts is £279 million, which is £41 million (17%) higher than in the same period during the last financial year

• the provisional 2024 to 2025 first quarter (April to June) MGD receipts is £152 million, which is £6 million (4%) higher than in the same period during the last financial year

• the provisional 2024 to 2025 second quarter (July to September) MGD receipts is £154 million, which is £11 million (8%) higher than in the same period during the last financial year

• the provisional 2024 to 2025 first quarter (April to June) Gaming Duty receipts is £51 million, which is £2 million (3%) higher than in the same period during the last financial year

• the provisional 2024 to 2025 second quarter (July to September) Gaming Duty receipts is £24 million, which is £3 million (11%) lower than in the same period during the last financial year

• the provisional 2024 to 2025 first quarter (April to June) Bingo Duty is £6.8 million, which is £1.0 million (17%) higher than in the same period during the last financial year

• the provisional 2024 to 2025 second quarter (July to September) Bingo Duty receipts is £5.4 million, which is £0.1 million (2%) lower than in the same period during the last financial year

8. Machine Games Duty liability breakdown

8.1 MGD rates

There are 3 rates of MGD:

• Lower rate of 5% applies to ‘Type 1’ machines
• Standard rate of 20% applies to ‘Type 2’ machines
• Higher rate of 25% applies to all other machines

Go to HMRC Excise Notice 452: Machine Games Duty for further MGD information.

8.2 Machine Games Duty declared liabilities

MGD is payable to HMRC in the month following the end of an accounting period. This results in a one month lag between the end of the accounting period and cash being received meaning the latest available complete data for MGD liabilities is one month behind that of receipts. MGD receipts data has been updated to September 2024 within this release and liabilities to August 2024.

8.3 Year to date liabilities

Provisional 2023 to 2024 year-to-date total liabilities and standard rate liabilities for MGD are as follows:

• the provisional 2024 to 2025 year-to-date (April to August) total for declared MGD liabilities is £197 million, which is £7 million (4%) higher than the same period during the previous financial year-to-date

• the provisional 2024 to 2025 year-to-date (April to August) standard rate MGD liabilities is £194 million, which is £7 million (4%) higher than the same period during the previous financial year-to-date

Figure 6: Year-to-date MGD liabilities by duty rate in the current and previous 4 financial years.

For the full dataset relating to Figure 6 see the UK Betting and Gaming Statistics tables which accompany this commentary.

Significant points about Figure 6 and the related data concerning MGD liabilities:

• in the financial year 2019 to 2020, standard rate became the largest contributor to MGD liabilities, this is due to policy changes from April 2019 which reduced maximum stakes for fixed-odds betting terminals (FOBTs)

• higher rate liabilities have decreased in recent years since the FOBTs policy changes. The last quarter in which they contributed significantly was the first quarter of 2019 to 2020, where the receipts were £31 million

• increases in MGD liabilities in the second quarter of 2021 to 2022 are likely to reflect betting venues opening up having been closed during coronavirus lockdowns, since which time the liabilities have been stable close to their values in the 2019 to 2020 financial year

9. Contacts

The UK Betting and Gaming Statistics publication is produced by the Indirect Tax Receipts Monitoring team as part of the Excise duties, VAT, and other tax statistics collection.

For statistical enquiries, contact:

revenuemonitoring@hmrc.gov.uk

For media enquiries, see HMRC press office.