National statistics

UK Betting and Gaming Statistics commentary (September 2021)

Updated 29 October 2021

Released: 29 October 2021. Next Release: 29 April 2022.

Headlines

The latest provisional data (April 2021 to September 2021) for the betting and gaming duties shows:

• the provisional year-to-date (April to September) total for betting and gaming receipts is £1,456 million, which is £112 million (8.3%) higher than the same period during the previous financial year-to-date

• some betting and gaming duties are impacted by the various measures taken by the UK government in response to the coronavirus pandemic which resulted in the closure of many gambling venues from April 2020, as evidenced by lower receipts in the previous financial year-to-date

• over one third (34.5%) of the provisional year-to-date betting and gaming receipts total comes from RGD which has increased year on year across the previous 6 financial years from 13.1% in April to September 2016

About this release

This publication provides statistics for:

• Bingo Duty
• Gaming Duty
• General Betting Duty (GBD)
• Lottery Duty
• Machine Games Duty (MGD)
• Pool Betting Duty (PBD)
• Remote Gaming Duty (RGD)

New information includes receipts data for all duties from April 2021 to September 2021 and MGD liabilities data from March 2021 to August 2021. Further details for each of the betting and gaming duties can be found within accompanying UK Betting and Gaming Statistics background and references and Historical UK Betting and Gaming duty rates.

Coronavirus (COVID-19)

Impacts from the coronavirus and public health measures in response are visible within changing trends to receipts collected for betting and gaming since April 2020. This is caused by a mixture of changes to payment timings, policies affecting business and emerging economic impacts. It’s too early to unpick impact levels from each, but this should become clearer over time.

Total betting and gaming receipts

Chart 1: Year-to-date UK betting and gaming receipts by duty type in the current and previous 6 financial years (April to September).

For the full dataset that accompanies Chart 1 go to UK Betting and Gaming Statistics tables (September 2021).

Chart 1 demonstrates the following trends:

• over the past 6 financial years-to-date (April to September), receipts have generally increased year on year from £1,352 million in the financial year-to-date in 2016 to 2017, to £1,462 million in the financial year-to-date 2019 to 2020, however this was stalled by the coronavirus pandemic to £1,343 million in the previous financial year-to-date, followed by a more recent recovery to £1,456 million in the current financial year-to-date

• gaming duty receipts have decreased throughout the past 6 financial years from 8.8% of total betting and gaming receipts in April to September 2016 to 0.7% in April to September 2021

• policy changes from April 2019 which reduced maximum stakes for fixed-odds betting terminals (FOBTs) have contributed to the drop off in MGD receipts as a total of betting and gaming receipts from 24.5% in the financial year-to-date ending 2019 to 7.3% in the current financial year-to-date

Chart 2: Year-to-date UK betting and gaming receipts in the current and previous 3 financial years.

For the full dataset that accompanies Chart 2 go to UK Betting and Gaming Statistics tables (September 2021).

Chart 2 demonstrates the following trends:

• in previous years there have been seasonal peaks in July, October, and January

• this financial year there has also been a peak in April 2021 of £415 million compared to £225 million in April 2020, and the July peak of £421 million in 2021, similar to the £414 million peak in July 2020

• receipts dropped to a low of £100 million in September 2021 compared to £148 million in September 2020

• lower receipts in the previous financial year are partially due to the various measures taken by the UK government in response to the coronavirus pandemic which resulted in the closure of many gambling venues from April 2020

Betting duties (receipts)

There are 2 betting duties: General Betting Duty (GBD) and Pool Betting Duty (PBD).

GBD is a duty charged on fixed-odds bets made with bookmakers in UK premises or remotely by UK persons, other than on-course betting.

PBD is charged on betting not at fixed-odds (for example, where winnings are determined by contributions made to a prize pool) in UK premises or by UK persons. Both are charged on money received for bets less money paid out for winnings.

Headlines

The latest provisional data (April 2021 to September 2021) for the betting duties shows:

• the provisional year-to-date (April to September) total betting duties receipts is £334 million, which is £65 million (24.1%) higher than the same period during the previous financial year-to-date

• 98.7% of total betting duties are received from GBD

• the provisional year-to-date (April to September) total for GBD receipts is £329 million, which is £64 million (24.2%) higher than the same period during the previous financial year-to-date

• the provisional year-to-date (April to September) total for Pool Betting Duty receipts is £4.3 million, which is £0.6 million (17.6%) higher than the same period during the previous financial year-to-date

General Betting Duty

Chart 3: GBD receipts in the current and previous 3 financial years.

For the full dataset that accompanies Chart 3 go to UK Betting and Gaming Statistics tables (September 2021).

Chart 3 demonstrates the following trends:

• so far this year there has been a peak in April of £138 million compared to £38 million in the previous financial year

• quarterly accounting staggers for GBD generally result in peaks for receipts during April, July, October and January, in recent years variances in these peak months have been recorded, mainly due to delays in the processing of trader payments by HMRC rather than underlying changes to trader behaviour

• GBD receipts in the current financial year-to-date have overall been higher than the previous financial year-to-date at £329 million compared to £265 million

Pool Betting Duty

Chart 4: PBD receipts in the current and previous 3 financial years.

For the full dataset that accompanies Chart 4 go to UK Betting and Gaming Statistics tables (September 2021).

Chart 4 demonstrates the following trends:

• in the previous 2 financial years, peaks have been seen in April, July, and January, this financial year-to-date PBD receipts peaked in May rather than April, at £1.8 million compared to the £0.2 million seen in both the previous 2 financial years

• the provisional year-to-date (April to September) total for PBD receipts is £4.3 million, which is £0.6 million (17.6%) higher than the same period during the previous financial year-to-date

Lottery Duty (receipts)

Introduced in November 1994, Lottery Duty is a duty on taking a chance or ticket in a lottery that is promoted in the UK. It is paid by the promoter of the National Lottery. All other lawful lotteries are exempt.

The duty applies to lottery tickets and scratch-cards. Duty payable is based on stake money received from ticket sales. The duty rate of 12% has remained the same since its introduction in 1994.

Lottery Duty follows monthly accounting, meaning that periods can be 4 or 5 weeks while payment is due within 15 days after accounting periods.

Chart 5: Lottery Duty receipts in the current and previous 3 financial years.

For the full dataset that accompanies Chart 5 go to UK Betting and Gaming Statistics tables (September 2021).

Chart 5 demonstrates the following trends:

• over the previous 2 financial years, receipts have remained stable between £60 and £100 million, reaching a peak of just over £100 million in February 2021 compared to £74 million in February 2020

• the provisional year-to-date (April to September) total for Lottery Duty receipts is £497 million, which is £42 million (9.1%) higher than the same period during the previous financial year-to-date

Gaming duties (receipts)

Gaming duties

There are 4 duties on gaming.

Remote Gaming Duty (RGD) which is charged on gaming providers’ profits from remote gaming with UK persons, remote gaming is defined as the playing of a game-of-chance for a prize by remote communication via any kind of electronic or other technology for facilitating communication.

Machine Gaming Duty (MGD) which is a duty of excise which is charged on ‘dutiable machine games’ played in the UK. A machine game is a game, whether of chance or skill, or both, played on a machine for a prize where at least one of the prizes that can be won is, or includes, cash to a value greater than the cost to play once.

Gaming Duty which is charged on premises (casinos), where ‘dutiable gaming’ takes place, such as roulette, poker and blackjack.

Bingo Duty which is charged on the profits of bingo promoters’ from bingo played in the UK.

RGD and MGD follow quarterly accounting, with accounting periods set up on one of 3 ‘staggers’, with payment due within 1 month.

Remote Gaming Duty

Chart 6: RGD receipts in the current and previous 3 financial years.

For the full dataset that accompanies Chart 6 go to UK Betting and Gaming Statistics tables (September 2021).

Chart 6 demonstrates the following trends:

• in each year, there have been seasonal peaks in April, July, October, and January

• July 2020 saw a prominent seasonal peak of £217 million and was the highest month on record for RGD receipts, comparatively July 2021 receipts were £175 million

• recent increases in RGD are potentially due to gamblers utilising online services in lockdown more so than they would if betting shops, bingo halls and other gambling premises were open as normal

• the provisional year-to-date (April to September) total for RGD receipts is £502 million, which is £69 million (15.9%) higher than the same period during the previous financial year-to-date

Machine Games Duty

Chart 7: MGD receipts in the current and previous 3 financial years.

For the full dataset that accompanies Chart 7 go to UK Betting and Gaming Statistics tables (September 2021).

Chart 7 demonstrates the following trends:

• receipts have decreased year-to-date every year down from £270 million in the financial year-to-date 2019 to 2020, £147 million last financial year, and £107 million this financial year

• MGD receipts this year-to-date peaked in July 2021 at £59 million compared to £34 million in July 2020

• April 2021 receipts totalled just £5 million compared to the £21 million seen in April 2020 and £21 million in April 2019

• the provisional year-to-date (April to September) total for MGD receipts is £107 million, which is £40 million (27.2%) lower than the same period during the previous financial year-to-date

Gaming Duty

Chart 8: Gaming Duty receipts in the current and previous 3 financial years.

For the full dataset that accompanies Chart 8 go to UK Betting and Gaming Statistics tables (September 2021).

Chart 8 demonstrates the following trends:

• Gaming Duty receipts have remained almost completely flat between December and March, and between June and September in the previous 3 financial years

• in the previous 2 financial years, Gaming Duty receipts were below £10 million in April and around £1 million in May, compared to April and May 2019 in which receipts were around £50 million

• the provisional year-to-date (April to September) total for Gaming Duty receipts is £10 million, which is £25 million (70.8%) lower than the same period during the previous financial year-to-date

Bingo Duty

Chart 9: Bingo Duty receipts in the current and previous 3 financial years.

For the full dataset that accompanies Chart 9 go to UK Betting and Gaming Statistics tables (September 2021).

Chart 9 demonstrates the following trends:

• in the past 3 financial years, receipts have remained below £3.5 million except for a peak of almost £7 million in December 2019

• Bingo Duty receipts were low in April and May 2021, receipts then increased in June 2021, rising through to September 2021 at a peak of £2 million

• the provisional year-to-date (April to September) total for Bingo Duty receipts is £6 million, which is £2 million (56.3%) higher than the same period during the previous financial year-to-date

Machine Games Duty (liabilities)

MGD rates

There are 3 rates of MGD:

• Lower rate of 5% applies to ‘Type 1’ machines
• Standard rate of 20% applies to ‘Type 2’ machines
• Higher rate of 25% applies to all other machines

Go to HMRC Excise Notice 452: Machine Games Duty for further MGD information.

Total Machine Games Duty declared liabilities

MGD is payable to HMRC in the month following the end of an accounting period. This results in a one month lag between the end of the accounting period and cash being received meaning the latest available complete data for MGD liabilities is one month behind that of receipts. MGD receipts data has been updated to September 2021 within this release and liabilities to August 2021.

Headlines

The latest provisional data for MGD liabilities shows:

• the provisional year-to-date (April to August) total for declared MGD liabilities is £83 million, which is £48 million (139.1%) higher than the same period during the previous financial year-to-date

• the provisional year-to-date (April to August) higher rate MGD liabilities is £0.1 million, which is less than £0.1 million (50.3%) higher than the same period during the previous financial year-to-date

• higher rate liabilities have decreased in recent years since the FOBTs policy changes, liabilities were at £31 million in the financial year-to-date 2019 to 2020 while in the past 2 financial years-to-date, higher rate liabilities have fallen to less than £0.1 million

• the provisional year-to-date (April to August) standard rate MGD liabilities is £81 million, which is £47 million (138.9%) higher than the same period during the previous financial year-to-date

Chart 10: Year-to-date MGD liabilities by duty rate in the current and previous 7 financial years.

For the full dataset that accompanies Chart 10 go to UK Betting and Gaming Statistics tables (September 2021).

Chart 10 demonstrates the following trends:

• between the financial year-to-date ending 2017 and the financial year-to-date ending 2021 MGD liabilities decreased year-to-year

• MGD liabilities increased between the previous and the current financial year-to-date however the low previous financial year-to-date total can be largely attributed to impacts relating to the coronavirus pandemic such as the closure of gambling venues

• between the introduction of higher rate in March 2015, and the financial year-to-date ending 2019, higher rate comprised the largest proportion of MGD liabilities

• in the financial year-to-date ending 2020, standard rate became the largest contributor to MGD liabilities at 98.1% and this proportion remains at 98.1% in the current financial year-to-date, this is due to policy changes from April 2019 which reduced maximum stakes for fixed-odds betting terminals (FOBTs)

Machine Games Duty declared liabilities by duty rate

Chart 11: Standard rate MGD liabilities in the current and previous 3 financial years.

For the full dataset that accompanies Chart 11 go to UK Betting and Gaming Statistics tables (September 2021).

Chart 11 demonstrates the following trends:

• standard rate liabilities are higher than at this point last financial year-to-date at £81 million compared to £34 million

• this is also due to policy changes from April 2019 which reduced maximum stakes for FOBTs

Contacts

The UK Betting and Gaming Statistics publication is produced by the Indirect Tax Receipts Monitoring team as part of the Excise duties, VAT, and other tax statistics collection.

For statistical enquiries, contact:

revenuemonitoring@hmrc.gov.uk

For media enquiries, see HMRC press office.