Section 127A | General betting duty charge on remote bets

(1)General betting duty is charged on a remote bet made with a bookmaker.

(2)It is charged at the rate of 25% of the bookmaker’s profits on remote bets for an accounting period.

(3)The bookmaker’s profits on remote bets for an accounting period are the aggregate of—

(a)the amount of the bookmaker’s ordinary profits for the period in respect of remote bets (calculated in accordance with section 131), and

(b)the amount of the bookmaker’s retained winnings profits for the period in respect of remote bets (calculated in accordance with section 132).

(4)Where the calculation for an accounting period under subsection (3) produces a negative amount—

(a)the bookmaker’s profits on remote bets for the accounting period are treated as nil, and

(b)the amount produced by the calculation may be carried forward in reduction of the bookmaker’s profits on remote bets for one or more later accounting periods.

(5)A bet is a remote bet for the purposes of this Part if—

(a)it is made using remote communication,

(b)it is not an on-course bet, a spread bet or made by way of pool betting,

(c)it is not made using a self-service betting terminal, and

(d)condition B or C in section 126 is met in relation to it.

(6)The reference here to “remote communication” is to communication using—

(a)the internet,

(b)telephone,

(c)television,

(d)radio, or

(e)any other kind of electronic or other technology for facilitating communication.

(7)A bet is to be treated as not being a remote bet for the purposes of this Part if it is made wholly in relation to horse racing taking place in the United Kingdom.

(8)In this section, “self-service betting terminal” means a machine which—

(a)is designed or adapted for use to bet on future real events,

(b)is not a gaming machine (within the meaning of section 235 of the Gambling Act 2005), and

(c)is located on premises in respect of which there is a betting premises licence (within the meaning of section 150(1)(e) of the Gambling Act 2005) or a bookmaking office licence (within the meaning of Article 2(2) of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (S.I. 1985/1204)).

(9)The Treasury may by regulations amend subsection (6).