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Legislation
Finance Act 2026

Crossheading Gambling duties

  • Section 86 Rate of remote gaming duty
  • Section 87 General betting duty on remote bets
  • Section 88 Abolition of bingo duty
  1. Gambling duties
  2. Abolition of bingo duty

Section 88 | Abolition of bingo duty

From legislation.gov.uk

(1)Omit—

(a)sections 17 to 20C and 31 of the Betting and Gaming Duties Act 1981 (bingo duty);

(b)the cross-heading before section 17 of that Act;

(c)Schedule 3 to that Act (further provision about bingo duty).

(2)Schedule 13 makes—

(a)provision in consequence of subsection (1);

(b)transitional and saving provision.

(3)The repeals and amendments made by this section and Schedule 13 come into force on 1 April 2026.

(4)The Treasury may by regulations make such further transitional, transitory or saving provision as the Treasury consider appropriate in connection with the coming into force of those repeals and amendments.

(5)Regulations under subsection (4) are to be made by statutory instrument.

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