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How Gaming Duty is charged, and who has to pay.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
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 guidance is intended to support billing authorities in administering the 2025/26 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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.
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
Guidance and forms covering gambling duties. Including, Bingo, Gaming, Lottery and Machine Games Duty, general betting duty and payments.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
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