Background
5.Bingo duty is charged at 20 per cent of a person’s bingo profits, calculated by reference to receipts and expenditure on winnings. Bingo that is promoted by more than one person and played simultaneously at more than one place is known as combined bingo. To prevent double counting of payments that are transferred between promoters, as contributions to prize funds, special accounting provisions apply to combined bingo. These accounting provisions only apply where the bingo is played entirely in the United Kingdom.
6.This section will modify the accounting arrangements and remove the qualifying condition that the game is played entirely in the United Kingdom. This will enable bingo promoters in the United Kingdom to offer games in conjunction with promoters elsewhere without affecting their own bingo duty liability.
