4.Bingo duty is currently calculated at the rate of 22 per cent of a person’s bingo promotion profits for an accounting period, essentially the charges made to customers minus winnings paid out. The duty rate was increased from 15 to 22 per cent when VAT was removed from bingo participation fees in 2009. This section reduces the rate of bingo duty to 20 per cent.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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