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Betting and Gaming Duties Act 1981

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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Betting and Gaming Duties Act 1981. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

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  1. Introductory TextNext Match

  2. Part I Betting DutiesPrevious MatchNext Match

    1. General betting dutyPrevious MatchNext Match

      1. 1. The dutyPrevious MatchNext Match

      2. 2. Bookmakers: general betsPrevious MatchNext Match

      3. 3. Bookmakers: spread betsPrevious MatchNext Match

      4. 4.Pool betting on horse and dog racesPrevious MatchNext Match

      5. 5. Net stake receiptsPrevious MatchNext Match

      6. 5AA.Relief for lossesPrevious MatchNext Match

      7. 5AB.Betting exchangesPrevious MatchNext Match

      8. 5A. Multiple betsPrevious MatchNext Match

      9. 5B. Liability to payPrevious MatchNext Match

      10. 5C. Bet-brokersPrevious MatchNext Match

      11. 5D. Accounting periodPrevious MatchNext Match

    2. Pool betting dutyPrevious MatchNext Match

      1. 6. The dutyPrevious MatchNext Match

      2. 7. Duty charged on net pool betting receiptsPrevious MatchNext Match

      3. 7ZA.Relief for lossesPrevious MatchNext Match

      4. 7A. Calculating net pool betting receiptsPrevious MatchNext Match

      5. 7B. Net pool betting receipts: meaning of “dutiable pool bet”Previous MatchNext Match

      6. 7C. Net pool betting receipts: calculating stake moneyPrevious MatchNext Match

      7. 7D. Net pool betting receipts: when stakes etc fall duePrevious MatchNext Match

      8. 7E. Net pool betting receipts: expenses and profitsPrevious MatchNext Match

      9. 7F. Net pool betting receipts: calculating winningsPrevious MatchNext Match

      10. 8. Payment and recoveryPrevious MatchNext Match

      11. 8A. Meaning of “bet made for community benefit" in sections 6 to 8Previous MatchNext Match

      12. 8B. Meaning of “accounting period" in sections 6 to 8Previous MatchNext Match

      13. 8C. Meaning of “bet" in sections 6 to 8APrevious MatchNext Match

    3. GeneralPrevious MatchNext Match

      1. 9. Prohibitions for protection of revenue.Previous MatchNext Match

      2. 9A. Further prohibitions for protection of revenue: overseas bet-brokersPrevious MatchNext Match

      3. 9B. Offences under sections 9 and 9A: penaltiesPrevious MatchNext Match

      4. 10. Definition of pool betting.Previous MatchNext Match

      5. 11. Definition of coupon betting.Previous MatchNext Match

      6. 12. Supplementary provisions.Previous MatchNext Match

  3. Part II Gaming DutiesPrevious MatchNext Match

    1. Gaming licence dutyPrevious MatchNext Match

      1. 13. Gaming licences.Previous MatchNext Match

      2. 14. Gaming licence duty.Previous MatchNext Match

      3. 15. Gaming without duly paid licence.Previous MatchNext Match

      4. 16. Supplementary provisions as to gaming licence duty.Previous MatchNext Match

    2. 17.Bingo dutyPrevious MatchNext Match

    3. 18.Accounting periodPrevious MatchNext Match

    4. 19.Bingo receiptsPrevious MatchNext Match

    5. 20.Expenditure on bingo winningsPrevious MatchNext Match

    6. 20A.Combined bingoPrevious MatchNext Match

    7. 20B.Carrying losses forwardPrevious MatchNext Match

    8. 20C.SupplementaryPrevious MatchNext Match

    9. Gaming machine licence dutyPrevious MatchNext Match

      1. 21. Gaming machine licence duty.Previous MatchNext Match

      2. 21A.—. Special licences.Previous MatchNext Match

      3. 22. Gaming machine licence duty.Previous MatchNext Match

      4. 23. Amount of duty.Previous MatchNext Match

      5. 24. Restrictions on provision of gaming machines.Previous MatchNext Match

      6. 24A. Unlicensed machines: duty chargeable.Previous MatchNext Match

      7. 25. Meaning of “gaming machine”.Previous MatchNext Match

      8. 25A. Power to modify definition of “amusement machine”.Previous MatchNext Match

      9. 26. Supplementary provisions as to gaming machine licence duty.Previous MatchNext Match

    10. Remote gaming dutyPrevious MatchNext Match

      1. 26A.InterpretationPrevious MatchNext Match

      2. 26B.The dutyPrevious MatchNext Match

      3. 26C.The ratePrevious MatchNext Match

      4. 26D.Accounting periodsPrevious MatchNext Match

      5. 26E.Remote gaming receiptsPrevious MatchNext Match

      6. 26F.Remote gaming winningsPrevious MatchNext Match

      7. 26G.LossesPrevious MatchNext Match

      8. 26H.ExemptionsPrevious MatchNext Match

      9. 26I.Liability to payPrevious MatchNext Match

      10. 26J.RegistrationPrevious MatchNext Match

      11. 26K.ReturnsPrevious MatchNext Match

      12. 26L.EnforcementPrevious MatchNext Match

      13. 26M.Review and appealPrevious MatchNext Match

    11. GeneralPrevious MatchNext Match

      1. 26N.Amounts in currencies other than sterlingPrevious MatchNext Match

  4. Part III GeneralPrevious MatchNext Match

    1. 27. Offences by bodies corporate.Previous MatchNext Match

    2. 28. Recovery of duty by distress in England and Wales.

    3. 29. Recovery of duty by poinding in Scotland.Previous MatchNext Match

    4. 29A. Evidence by certificate, etc.Previous MatchNext Match

    5. 30.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

    6. 31. Protection of officers.Previous MatchNext Match

    7. 32. Orders and regulations.Previous MatchNext Match

    8. 32A.Application to limited liability partnershipsPrevious MatchNext Match

    9. 33. Interpretation.Previous MatchNext Match

    10. 34. Consequential and transitional provisions and repeals.Previous MatchNext Match

    11. 35. Short title, construction, commencement and extent.Previous MatchNext Match

  5. SCHEDULES

    1. SCHEDULE 1Previous MatchNext Match

      Betting dutiesPrevious MatchNext Match

      1. DefinitionsPrevious MatchNext Match

        1. 1.In this Schedule— “general betting business” means a business the...Previous MatchNext Match

      2. General administrationPrevious MatchNext Match

        1. 2.(1) General betting duty shall be under the care and...Previous MatchNext Match

        2. 2A.(1) Pool betting duty shall be under the care and...Previous MatchNext Match

        3. 3.Pool betting duty ... shall be paid at such times...Previous MatchNext Match

      3. Notification to Commissioners as to carrying on of betting businessPrevious MatchNext Match

        1. 4.(1) Any person who intends to carry on a general...Previous MatchNext Match

      4. Requirement of permit for carrying on pool betting businessPrevious MatchNext Match

        1. 5.(1) No person shall carry on a pool betting business...Previous MatchNext Match

      5. Books, records, accounts, etc.Previous MatchNext Match

        1. 6.(1) Any person for the time being carrying on a...Previous MatchNext Match

        2. 7.Any person for the time being carrying on a general...Previous MatchNext Match

        3. 8.Paragraphs 6 and 7 above shall apply to any agent...Previous MatchNext Match

        4. 9.(1) The provisions of this paragraph shall apply to a...Previous MatchNext Match

      6. Powers to enter premises and obtain informationPrevious MatchNext Match

        1. 10.(1) Where in the case of any track or other...Previous MatchNext Match

      7. Power of Commissioners to estimate general betting duty payablePrevious MatchNext Match

        1. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      8. Disputes as to computation of pool betting dutyPrevious MatchNext Match

        1. 12.(1) If there arises between the Commissioners and a person...Previous MatchNext Match

      9. EnforcementPrevious MatchNext Match

        1. 13.(1) Where any person— (a) fails to pay any general...Previous MatchNext Match

        2. 14.(1) If any person carries on any business in contravention...Previous MatchNext Match

        3. 15.(A1) This paragraph applies only in relation to premises in...Previous MatchNext Match

        4. 16.(1) If a justice of the peace or, in Scotland,...Previous MatchNext Match

    2. SCHEDULE 2Previous MatchNext Match

      Gaming Licence DutyPrevious MatchNext Match

      1. Application for and duration of licencePrevious MatchNext Match

        1. 1.(1) An application for a gaming licence shall, subject to...Previous MatchNext Match

      2. Charge of duty in respect of short licence periodsPrevious MatchNext Match

        1. 2.In any case where— (a) a licence is one of...Previous MatchNext Match

      3. RegulationsPrevious MatchNext Match

        1. 3.(1) Without prejudice to any other provision of this Schedule,...Previous MatchNext Match

      4. Inspection of premisesPrevious MatchNext Match

        1. 4.(1) Any officer may (without payment) enter any premises in...Previous MatchNext Match

      5. Power to estimate dutyPrevious MatchNext Match

        1. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      6. Persons from whom duty recoverablePrevious MatchNext Match

        1. 6.(1) The duty payable in accordance with paragraph (b) of...Previous MatchNext Match

      7. EnforcementPrevious MatchNext Match

        1. 7.(1) Where any person contravenes or fails to comply with...Previous MatchNext Match

      8. Co-operation with Gaming BoardPrevious MatchNext Match

        1. 8.(1) No obligation as to secrecy or other restriction on...Previous MatchNext Match

      9. Modification of agreementsPrevious MatchNext Match

        1. 9.(1) Where before 1st October 1980 a person who is...Previous MatchNext Match

    3. SCHEDULE 3Previous MatchNext Match

      Bingo DutyPrevious MatchNext Match

      1. Part I Exemption from DutyPrevious MatchNext Match

        1. Domestic bingoPrevious MatchNext Match

          1. 1.In calculating liability to bingo duty no account shall be...Previous MatchNext Match

        2. Small-scale bingoPrevious MatchNext Match

          1. 2.(1) This paragraph applies where entitlement to participate in non-licensed...Previous MatchNext Match

          2. 2A.(1) In the case of non-licensed bingo to which paragraph...Previous MatchNext Match

        3. Non-profit making bingoPrevious MatchNext Match

          1. 2B.(1) In calculating liability to bingo duty no account shall...Previous MatchNext Match

        4. Small-scale amusements provided commerciallyPrevious MatchNext Match

          1. 5.(1) In calculating liability to bingo duty no account shall...Previous MatchNext Match

        5. Machine bingoPrevious MatchNext Match

          1. 6.In calculating liability to bingo duty no account shall be...Previous MatchNext Match

        6. Power to increase limits of exemptionsPrevious MatchNext Match

          1. 7.The Commissioners may by order provide that any provision of...Previous MatchNext Match

      2. Part II Supplementary ProvisionsPrevious MatchNext Match

        1. DefinitionsPrevious MatchNext Match

          1. 8.In this Part of this Schedule— “bingo-promotor” means a person...Previous MatchNext Match

        2. General administrationPrevious MatchNext Match

          1. 9.(1) Bingo duty shall be under the care and management...Previous MatchNext Match

        3. Notification to Commissioners by, and registration of, bingo-promotersPrevious MatchNext Match

          1. 10.(1) Any person who intends to promote the playing of...Previous MatchNext Match

        4. Announcement of prizesPrevious MatchNext Match

          1. 11.A bingo-promoter shall ensure that, before the beginning of any...Previous MatchNext Match

        5. Books, records, accounts, etc.Previous MatchNext Match

          1. 12.(1) A promoter of bingo other than bingo which is...Previous MatchNext Match

        6. Powers to enter premises and obtain informationPrevious MatchNext Match

          1. 13.(1) Any officer may, without paying, enter on any premises...Previous MatchNext Match

        7. Power to estimate dutyPrevious MatchNext Match

          1. 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        8. Disputes as to computation of dutyPrevious MatchNext Match

          1. 15.(1) Without prejudice to paragraph 14 above, if any dispute...Previous MatchNext Match

        9. EnforcementPrevious MatchNext Match

          1. 16.(1) Any person who is knowingly concerned in or in...Previous MatchNext Match

          2. 17.(1) If a justice of the peace or, in Scotland,...Previous MatchNext Match

    4. SCHEDULE 4Previous MatchNext Match

      Amusement Machine Licence dutyPrevious MatchNext Match

      1. Part I Exemptions from requirement of Excise LicencePrevious MatchNext Match

        1. Charitable entertainments, etc.Previous MatchNext Match

          1. 1.(1) Anamusement machine licence shall not be required in order...Previous MatchNext Match

        2. Pleasure fairsPrevious MatchNext Match

          1. 2.(1) Anamusement machine licence shall not be required in order...Previous MatchNext Match

          2. 3.The Commissioners may by order provide that any provision of...Previous MatchNext Match

        3. Seasonal licencesPrevious MatchNext Match

          1. 4.(1) If at any time during March of any year...Previous MatchNext Match

      2. Part II Supplementary provisionsPrevious MatchNext Match

        1. General administrationPrevious MatchNext Match

          1. 5.[(1)] The duty on amusement machine licences shall be under...Previous MatchNext Match

        2. Applications for and duration of licencePrevious MatchNext Match

          1. 6.An application for an amusement machine licence shall be made...Previous MatchNext Match

          2. 7.The period for which an amusement machine licence is granted...Previous MatchNext Match

        3. Payment of duty by instalmentsPrevious MatchNext Match

          1. 7A.(1) The Commissioners may make and publish arrangements setting out...Previous MatchNext Match

        4. Transfer of licencePrevious MatchNext Match

          1. 8.(1) The proper officer may, in such manner as the...Previous MatchNext Match

        5. Amendment of licencePrevious MatchNext Match

          1. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

          2. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        6. Surrender of licencePrevious MatchNext Match

          1. 11.(1) The holder of an amusement machine licence may surrender...Previous MatchNext Match

        7. Reduction of duty in certain casesPrevious MatchNext Match

          1. 11A.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        8. Requirements to be observed by licence-holderPrevious MatchNext Match

          1. 12.The holder of anamusement machine licence in respect of any...Previous MatchNext Match

          2. 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        9. Power to enter premises and obtain informationPrevious MatchNext Match

          1. 14.Any officer may (without payment) enter on any premises on...Previous MatchNext Match

        10. Registers of permits, etc.Previous MatchNext Match

          1. 15.(1) The proper officer of the appropriate authority shall keep...Previous MatchNext Match

        11. EnforcementPrevious MatchNext Match

          1. 16.(1) If any person contravenes or fails to comply with...Previous MatchNext Match

          2. 17.(1) If a justice of the peace or, in Scotland,...Previous MatchNext Match

          3. 18.Where an officer finds amusement machines provided on any premises...Previous MatchNext Match

    5. Schedule 4APrevious MatchNext Match

      Unlicensed amusement machinesPrevious MatchNext Match

      1. ApplicationPrevious MatchNext Match

        1. 1.This Schedule applies where it appears to the Commissioners that...Previous MatchNext Match

      2. Default notice requesting production of licencePrevious MatchNext Match

        1. 2.(1) The Commissioners may give a notice which complies with...Previous MatchNext Match

      3. Failure to produce a licence: grant of default licencePrevious MatchNext Match

        1. 3.(1) In any case where— (a) the Commissioners give a...Previous MatchNext Match

      4. Assessment of amount equivalent to dutyPrevious MatchNext Match

        1. 4.(1) This paragraph applies where a default licence is granted...Previous MatchNext Match

      5. Liability to payPrevious MatchNext Match

        1. 5.(1) Where an amount has been assessed under paragraph 4...Previous MatchNext Match

      6. Reviews and time limits on recoveryPrevious MatchNext Match

        1. 6.(1) Section 14 of the Finance Act 1994 (reviews of...Previous MatchNext Match

      7. General interpretationPrevious MatchNext Match

        1. 7.(1) The following provisions of this paragraph apply for the...Previous MatchNext Match

      8. Saving for liabilityPrevious MatchNext Match

        1. 8.The grant of a default licence in relation to an...Previous MatchNext Match

    6. SCHEDULE 5Previous MatchNext Match

      Consequential AmendmentsPrevious MatchNext Match

      1. 1.In the definition of “pool betting” in section 55(1) of...Previous MatchNext Match

      2. 2.In paragraph 20(1)(e) of Schedule 2 to the Gaming Act...Previous MatchNext Match

      3. 3.In paragraph 48(1) of Schedule 2 to the Gaming Act...Previous MatchNext Match

      4. 4.In paragraph 17(1) of Schedule 3 and paragraph 15(1) of...Previous MatchNext Match

      5. 5.In the Customs and Excise Management Act 1979— Previous MatchNext Match

    7. SCHEDULE 6Previous MatchNext Match

      Transitional Provisions and SavingsPrevious MatchNext Match

      1. 1.Where any period of time specified in an enactment repealed...Previous MatchNext Match

      2. 2.Any provision of this Act relating to anything done or...Previous MatchNext Match

      3. 3.Nothing in this Act shall affect the enactments repealed by...Previous MatchNext Match

      4. 4.Where an offence for the continuation of which a penalty...Previous MatchNext Match

      5. 5.For the purposes of section 9B of this Act a...Previous MatchNext Match

      6. 6.Paragraph 11(3) of Schedule 4 to this Act shall have...Previous MatchNext Match

      7. 7.Where any Act or document refers either expressly or by...Previous MatchNext Match

      8. 8.Notwithstanding the repeal by this Act of section 29 of...Previous MatchNext Match

      9. 9.Nothing in this Act shall affect gaming licences for periods...Previous MatchNext Match

    8. SCHEDULE 7Previous MatchNext Match

      RepealsPrevious MatchNext Match

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