uk betting and gaming statistics · the provisional year-to-date total for betting and gaming...

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UK Betting and Gaming Statistics

September 2019

About this release

Th is Nat ional Stat is t ics pub licat ion p resents s tat ist ics f rom the 7 d if f erent gamb ling reg imes adminis tered by HM Revenue and Customs (HMRC): Bingo Duty , Gaming Duty , General Bett ing Duty (GBD), Lo t tery Duty , Machine Games Duty (MGD), Poo l Bet t ing Duty (PBD) and Remote Gaming Duty (RGD). A mo re detailed descrip t ion of each duty can be found within the R1 tab of the Excel document which accompanies this commentary paper, found under ‘Stat is t ical pub licat ions ’ at ‘Exc ise dut ies , VAT and o ther i nd irec t s tat is t ics ’ .

Cha rt 1: 5 5% of the p ro vi sio na l ye a r - to -dat e t ota l fo r 2 01 9 /2 0 b et t ing and ga min g re c eipt s co me s f ro m RGD an d L ot te r y Dut y.

Ye a r-to -d a te UK b e t t ing & ga min g re ce ip ts b y d u ty type (Ap ril to Sep te mb e r).

Pa yme nt pa tte rns a nd a c c ountin g pe riods

The lengt h of ac count ing per iods d iff er acc ording t o duty . B ingo D uty and Lott ery D uty bot h f o llow m ont hly acc ount ing, m eaning t hat an ac count ing per iod c an be 4 or 5 weeks , depending upon t he m ont h, wi t h pay m ent due wit h in 15 day s f o l lowing t he ac count ing per iod. GBD , PBD, R GD and MGD f o l low quart er ly ac count ing, wit h t rader ac count ing per iods being s et up on one of 3 ‘s taggers ’ , wit h pay m ent due wit h in 1 m ont h. Gam ing D uty f o l lows s ix-m ont h ly acc ount ing, wit h ac count ing per iods norm ally beginn ing on t he 1 Apr i l and 1 Oc tober, but o t her st aggers c an be us ed. Mont h ly rec eipts c an be af f ect ed by v ar ious f act ors whic h of ten lead t o one-of f peaks-or -t roughs in t he t im e s er ies dat a. Peak s can res ul t f rom , f or ex am ple, large t raders mak ing a s ubs t ant ial one-of f pay m ent f o l lowing a H MRC Of f ic er Ass essm ent , a s ign if ic ant ev ent whic h is att ract iv e t o gamblers , l ik e s por t ing t ournam ents , or, (f or Lott ery D uty ) N ational Lott ery ro llov ers whic h at t ract m ore p lay ers.

HM RC In di re ct Ta x Re v enu e Mon ito rin g: r ev en u em o n i t o r i n g @ h m rc .g o v .u k

Mark Ar ms tro n g-W o o d 0300 0 57 4 56 4 I Pra bh j o t Se th i 0 30 00 5 86 89 6 I Pr ess 0 30 00 5 85 0 28

HMR C exc i se d uti es , VA T an d o th er i n d i rec t s ta ti s t i c s p ubl i cati o n s

Head line s

Th e pro vision al year - to-date to tal for b et ting and g aming receip ts in 2019/20 is £1, 463 mil l ion, a rise o f 0.5% compar ed wi th th e same period in 2018/19.

Cha rt 2: Tot al b et t i ng and g ami ng r ec eip ts by m onth ha s f o l low ed a con si ste nt and g rad ua ll y ri s ing t r end in re ce nt ye a rs .

Ye a r-to -d a te UK b e t t ing a nd g a min g re ce ip ts (p re vio u s 3 f ina n cia l ye a rs).

Th e pro vision al total fo r Lo tter y Du ty in S eptember 2019 o f £90. 7 mil l ion, is the second high es t singl e month since i t was int rodu ced in November 1994.

Tot al bett ing and g aming rece ipts

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Bett i n g d ut ie s ( r ec eipt s)

Bett ing du tie s

There are 2 bet t ing dut ies : Gene ral Bet t ing Duty (GBD) and Poo l Bet t ing Duty (PBD). The fo rmer is a duty charged on f ixed-odds bets made with bookmakers in UK p remises or remo tely by UK persons, o ther than on-course bet t ing . The lat te r is charged on bet t ing no t at f ixed-odds (fo r examp le, whe re winnings are determined by contribut ions made to a p rize poo l) i n UK p remises o r by UK persons. Bo th dut ies are cha rged on money received fo r bets less money paid out fo r winni ngs. Cur rent bet t ing duty rates , alongs ide all o ther bet t ing and gaming rates , can be found within the R2 tab of the accompany ing Excel document.

Lot te ry Dut y

I n t roduc ed in N ov em ber 1994, Lott ery D uty is a duty on t ak ing a c hanc e or t ic ket in a lot t ery t hat is prom ot ed in t he U K. It is pa id by the promot er of t he N ationa l Lot t ery . A l l o t her lawf u l lot t eries are ex em pt . The duty appl ies t o lott ery t ick ets and sc rat ch-c ards. D uty pay able is bas ed on st ake m oney rec e iv ed f rom t ick et s a les. The duty rat e of 12% has rem ained t he s am e s inc e i ts int roduc t ion in 1994. The Na tio na l Lot te r y Comm uni ty Fun d

The Nat iona l Lott ery C omm unity F und awards m oney ra is ed by N at ional Lott ery play ers t o c omm unit ies ac ros s t he U K. The Nat ional Lott ery C omm unity F und is an ex ec ut iv e non-depar tm ent a l publ ic body , s pons ored by t he D epar tm ent f or D ig it a l, C ult ure, Media & Sport (DC MS): ht tps: // www. gov .uk/ gov ernm ent/ organis at ions/ t he-nat iona l- lo t t ery-c omm unity - f und

G ene ra l Bet ting Dut y

Cha rt 3: At £ 6 19 .2 m ill ion , 2 01 8/ 19 w as th e high est re co rd ed ye a r f or GB D. Th e amo unt of

spo rt i ng ev ent s ma y ha ve cont rib ute d to th is .

GBD re ce ip ts (p re vio u s 3 f in an cia l ye a rs).

Pool Bett ing Dut y

Cha rt 4: 2 0 19 /2 0 y ea r - to -dat e P BD ha s inc r ea se d 10 .7 % com pa r ed t o l a st ye a r, but

PB D cont r ibut es th e le as t to tot al r e ce ipt s.

PBD re ce ip ts (p re vio u s 3 f in an cia l ye a rs).

Cha rt 5: R ec or d Lo t te r y Duty i n S epte mb er 2 0 19 of £ 9 0. 7 m il li on w a s li ke ly d ri ve n b y a la rg e r than no rm al r ol lov e r p r ize du rin g th at pe r iod .

L o t te ry Du ty re ce ip ts (p re vio u s 3 f in an cia l ye a rs).

L ott er y Duty ( re cei pts)

HM RC In di re ct Ta x Re v enu e Mon ito rin g: r ev en u em o n i t o r i n g @ h m rc .g o v .u k

Mark Ar ms tro n g-W o o d 0300 0 57 4 56 4 I Pra bh j o t Se th i 0 30 00 5 86 89 6 I Pr ess 0 30 00 5 85 0 28

HMR C exc i se d uti es , VA T an d o th er i n d i rec t s ta ti s t i c s p ubl i cati o n s

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Ga min g d ut ie s ( r ec eipt s)

G a ming duti es

There a re 4 dut ies on gaming : Remote Gaming Duty (RGD), Machi ne G ames Duty (MGD), Gami ng Duty and Bingo Duty . RGD is charged on gaming p rov iders ’ p rof its f rom remo te gaming with UK persons. Remote gaming is def ined as the p lay ing of a game -of -chance fo r a p ri ze by remo te communicat ion v ia any k ind of elec tronic o r o ther techno logy fo r f ac i l i tat ing communicat ion. MGD receip ts are out l i ned below, alongs ide a detail ed b reakdown of l i ab il i t ies and descrip t ion of the duty on page 4. Gaming Duty is charged on p remises (c as inos), where ‘dut iab le gaming ’ takes p lace, such as roulet te, poker and b lack jack. Bingo Duty is cha rged on the p rof its of b ingo p romoters ’ f rom b ingo p layed in the UK.

G a ming Dut y

Cha rt 8: 6 mo nth a cco unt i ng pe ri ods fo r Gam ing Dut y p ro duc e di st i nct s e aso na l p e ak s

in sp rin g and au tumn .

Ga min g Du ty re ce ip ts (p re vio u s 3 f in a n cia l ye a rs).

Bingo Dut y

Cha rt 9: B ingo i s con si st ent ly st ab le , b ut re pr es ent a sma ll p er c ent age of ov e ra ll

re c eipt s at ju st ov e r £3 0 mi ll ion pe r y ea r .

Bin g o Du ty re ce ip ts (p re vio u s 3 f in an cia l ye a rs).

Re mote Ga ming Dut y

Cha rt 6: 2 0 19 /2 0 y ea r - to -dat e RGD i nc re a sed 26 .0 % comp a re d to 2 0 18 /1 9, pot ent ia ll y li nk ed

to th e inc r ea s ed r ate of 2 1% fr om Ap ri l 20 1 9.

RGD re ce ip ts (p re vio u s 3 f in a n cia l ye a rs).

Ma chin e G ames Dut y

Cha rt 7: 2 0 19 /2 0 y ea r - to -dat e MG D d ec r ea s ed 24 .3 % comp a re d to l a st ye a r, pot ent ia ll y

l in ke d to th e p ol ic y ch ang es f rom Ap r il 2 01 9.

MGD re ce ip ts (p re vio u s 3 f in a n cia l ye a rs).

HM RC In di re ct Ta x Re v enu e Mon ito rin g: r ev en u em o n i t o r i n g @ h m rc .g o v .u k

Mark Ar ms tro n g-W o o d 0300 0 57 4 56 4 I Pra bh j o t Se th i 0 30 00 5 86 89 6 I Pr ess 0 30 00 5 85 0 28

HMR C exc i se d uti es , VA T an d o th er i n d i rec t s ta ti s t i c s p ubl i cati o n s

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M ac hin e Gam es Duty ( l i abi l i t i es)

Machi ne Games Duty (MGD) is a duty of exc ise which is charged on ‘dut iab le machine games ’ p layed in the UK. A machine game is a game, whether of chance o r sk i l l , o r bo th, p layed on a machine fo r a p rize where at least one of the p ri zes that can be won is , or inc l udes, cash to a value g reater t han the cost to p lay once.

MGD dut y r ate s

Th e re a re 3 MGD d uty ra te s:

L o we r ra te o f 5 % ap p lie s to ‘Typ e 1 ’ ma ch in e s.

Sta n da rd ra te o f 2 0 %

a p p lie s to ‘Typ e 2 ’ ma ch in e s.

Hig h e r ra te o f 25 % ap p lie s

to a ll o th e r ma ch ine s. Fu rth e r d e ta ils a ro un d MGD ra te s a n d ma ch ine typ e s is a va ila b le a t : h t tp s: / /www.g o v.u k/g o ve rn me n t/p u b lica t io n s/e xcise-n o t ice -4 5 2-ma ch in e -g a me s- d u ty

Cha rt 1 2: P ro vi si ona l ye a r - to -dat e st and ar d rat e MG D li abi li t i es in 2 0 19 /2 0 ha ve inc r ea se d b y 5 2. 6% co mpa r ed to 2 0 18 /1 9.

Sta n da rd ra te lia b il it ie s (p re vio u s 3 f in an cia l ye a rs).

MGD & FOB Ts

Fo r MGD p u rp o se s, ma ch in e s th a t a re n ’t Type 1 o r Typ e 2, a re ca te go rise d a s ‘a ll o th e r ’ i f th e co st to p la y is mo re th a n £5 . Mo st ma ch ine s in th e ‘a ll o the r ’ ca te go ry we re so-ca lle d FOBTs (B2 ma ch in e s a s pe r the Ga mb lin g Co mmissio n ca te g o risa t io n ), wh ich h ad a ma ximu m co st to p la y of £ 10 0 . Ho we ve r, f ro m Ap ril 2 0 19 the ma ximu m sta ke fo r FOBTs wa s re d u ce d to £ 2 , me a n ing th e y n o lo n ge r fa ll in to the ‘a ll o th e r ’ ca te g o ry. Fu rth e r in fo rma t io n a ro u nd th is ch a ng e is a va ila b le a t : ht tp s: / /www.g o v.u k/g o ve rn me nt /n e ws/go ve rn me n t-to -cu t -f ixe d -o d d s- b e t t ing- te rmin a ls - ma ximu m -sta ke -f ro m- 1 0 0-to -2

Cha rt 1 1: P ro vi si ona l ye a r - to -dat e h igh e r rat e MG D li abi li t i es in 2 0 19 /2 0 ha ve dec r ea s ed b y 7 4. 1% co mp ar ed to 2 01 8/ 1 9.

Hig h e r ra te lia b il it ie s (p re vio u s 3 f in a n cia l ye a rs).

Cha rt 1 0: P ro vi si ona l ye a r - to -dat e t ota l MG D d ec la r ed l i abi lit ie s ha ve d ec r ea se d 18 .3 % com pa r ed t o 20 18 / 19 .

Ye a r-to -d a te MGD lia b il it ie s b y d u ty ra te (Ap ril to Au gu st ).

The pr ov is ion al 1 8. 3% y e ar - to -date d ec r ea se i n MGD l ia bi lit ie s ( Ch art 10) , and

pro vi si ona l 24 . 3% de c re as e in MG D r ec ei pts o ve r t he s am e pe ri od ( Ch art 7) , a r e

potent i all y r el at ed t o p oli c y ch ang es f rom Ap ri l 2 01 9 f or M GD an d F ix ed Odd s

Bet t ing Te r min al s ( FOBT ) ( fu rth e r p ol ic y det ai ls w i thin g re y bo x b el ow) .

HM RC In di re ct Ta x Re v enu e Mon ito rin g: r ev en u em o n i t o r i n g @ h m rc .g o v .u k

Mark Ar ms tro n g-W o o d 0300 0 57 4 56 4 I Pra bh j o t Se th i 0 30 00 5 86 89 6 I Pr ess 0 30 00 5 85 0 28

HMR C exc i se d uti es , VA T an d o th er i n d i rec t s ta ti s t i c s p ubl i cati o n s