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

  • How Gaming Duty is charged, and who has to pay.

  • Find out if you should pay Gaming Duty, how to register and how to pay.

  • Guidance and forms covering gambling duties. Including, Bingo, Gaming, Lottery and Machine Games Duty, general betting duty and payments.

  • 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...

  • This Tax Information and Impact Note is about the increase in casino gross gaming yield bands from 1 April 2020.

  • How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.

  • Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.

  • This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.