DMBM535070 - Debt and return pursuit: Excise Duties (other than APD): Who is liable to pay the debt? Pool Betting Duty

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Overview

Pool Betting duty is a duty that applies to bets made by way of pool betting with a promoter in the UK.

Duty is calculated on the gross profits (net pool betting receipts) from dutiable pool bets. An example of pool betting is the football pools, where people make bets on terms that do not allow them to calculate in advance how much they will receive if they win. See X-22 Pool Betting Duty.

The pool betting market is dominated by the big three promoters, Littlewoods, Vernons and Zetters. Any person who wishes to carry on a pool betting business must have a permit from HM Revenue and Customs (paragraph 5 of Schedule 1 to the Betting and Gaming Duties Act 1981).

The promoter

The promoter or operator of a totalisator must pay the duty due.

Pools promoters must render monthly returns and payments to the Greenock Accounting Centre, by the 15th day following the end of the accounting period.

Other persons liable to pay the duty

Section 8(2) of the Betting and Gaming Duties Act 1981 provides:

Pool betting duty that is due to be paid may be recovered from the following persons as if they were jointly and severally liable to pay the duty-

(a) the person on whose net pool betting receipts the duty is charged (the primary payer);

(b) a person responsible for the management of any business in the course of which any bets have been made that are dutiable pool bets for the purposes of calculations undersection 7A of the amount of the primary payer's net pool betting receipts for any accounting period;

(c) a person responsible for the management of any totalisator used for the purposes of any such business;

(d) where a person within any of paragraphs (a) to (c) is a company director.