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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

• Updated: 31 March 2017

Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.

• Updated: 29 April 2024

How to pay General Betting, Pool Betting or Remote Gaming Duty, and how long it takes for your payment to reach HMRC.

• Updated: 25 July 2023

Use this service to register to for General Betting Duty (GBD), Pool Betting Duty (PBD) or Remote Gaming Duty (RGD).

The Horserace Betting Levy Board (HBLB) is required to collect a statutory levy, known as the Horserace Betting Levy, from horseracing bookmakers and the Tote successor company which it then distributes for the improvement of horseracing and breeds of horses...

• Updated: 14 February 2023

Operators of betting and gaming pools need to work out how the different gambling duties apply to amounts they take out of their pools.

• Updated: 26 June 2017

Minister for Gambling Baroness Twycross's speech to the Betting and Gaming Council Annual General Meeting 2025

• Updated: 27 February 2025

Apply to the Gambling Commission for a personal gambling licence or a gambling operating licence if you run or manage a gambling business. The Gambling Commission regulates arcades, betting, bingo, casinos, gaming machine providers, gambling software providers, lottery operators, external...

• Updated: 14 February 2023

How DCMS and the Gambling Commission are working together to deliver an appropriate programme of work to evaluate the impact of the Gambling Act Review.

• Updated: 5 December 2024

Log in to your HM Revenue and Customs (HMRC) online account and file your General Betting Duty, Pool Betting Duty or Remote Gaming Duty returns