DMBM535065 | Debt and return pursuit: Excise Duties (other than APD): Who is liable to pay the debt? Bingo Duty

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Overview

Bingo duty is chargeable on the playing of bingo in the UK, in premises licensed under The Gambling Act 2005. It is calculated on the bingo promoters profits, which includes all payments due or paid that entitles players to play a game of bingo, less all expenditure on prizes won by players.

Responsibility of promoter

Any person who intends to promote the playing of dutiable bingo must notify this Department at least 14 days in advance.

The bingo promoter must send a completed return, together with full payment of duty to the Greenock Accounting Centre by the due date. This is the 15th day following the end of the accounting period to which the return relates.

(See Regulations 2, 5 and 8 of the Bingo Duty Regulations 2003 (S.I.2003/2503)).