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These increases will impact on the revenue of gaming and betting companies. This measure will impact individuals if the duty rate increase is passed on to them through a negative change in betting odds or return to player. The new duty rate of 40% will apply for accounting periods that begin on or after 1 April 2026 and will be chargeable on profits on remote gaming from that date onwards.
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Consequently, the government will not proceed with introducing a Remote Betting and Gaming Duty rate, and will instead introduce changes that retain a differential between rates on remote betting and gaming duties. The government heard representations that remote betting and remote gaming are different in terms of costs and harms and should therefore not be subject to a single duty at the same rate. The repeal of Bingo Duty supports lower risk activities and bingo clubs and simplifies the tax system by removing one of 7 gambling duties.
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