Remote gambling taxation reform

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1 Remote gambling taxation reform Who is likely to be affected? This measure will affect all gambling operators who supply remote gambling to UK customers. Some terrestrial gambling operators will also be affected. General description of the measure The measure will change general betting duty (GBD), pool betting duty (PBD) and remote gaming duty (RGD) so that they are charged on a place of consumption basis. Some administrative changes will also be made to the three duties, and the double taxation relief for remote gambling introduced at Budget 2012 will be repealed. Policy objective This measure will ensure all UK facing remote gambling operators pay UK gambling tax on the gambling profits generated from UK customers, no matter where in the world the operator itself is located. Background to the measure This measure was announced at Budget A consultation ran between 5 April 2012 and 28 June A summary of responses to the consultation and draft Finance Bill legislation were published on 16 August 2013 on the GOV.UK website. Detailed proposal Operative date This measure will have effect on and after 1 December Current law GBD, PBD and RGD are set out in the Betting and Gaming Duties Act 1981 (BGDA), in sections 1-12, 26A-35 and Schedules A1, 1 and 4B respectively. Proposed revisions Legislation will be introduced in Finance Bill 2014 that will replace the provisions in BGDA so that these three duties will be charged on a place of consumption basis. Secondary legislation will also be introduced as necessary and appropriate.

2 Summary of impacts Exchequer impact ( m) Economic impact Impact on individuals and households Equalities impacts Impact on business including civil society organisations Operational impact ( m) (HMRC or other) These figures were set out in Table 2.1 of Budget 2012 and have been certified by the Office for Budget Responsibility. More details can be found in the policy costings document published alongside Budget This measure is not expected to have significant broader economic impacts. This measure will impose a duty liability on all remote gambling operators, wherever they are based, who derive receipts from UK customers. Remote gambling operators based in the UK may benefit from improved competitiveness, as they will no longer be liable for UK gambling taxes on their gross gambling profits derived from foreign customers. The impact on individuals and households in the UK is expected to be negligible as this measure is not expected to have a significant impact on the availability, price and payouts of remote gambling. This measure is not expected to have different impacts on any protected equality groups. For both UK and non-uk based operators there are likely to be negligible one-off costs associated with familiarisation with the new tax system, license registrations and software costs. Ongoing negligible costs will arise from separating gambling activity into UK and non-uk customers for tax purposes. The measure is expected to have no impact on civil society organisations. HM Revenue & Customs (HMRC) is developing a new IT system to support these three duties, with associated costs of approximately 5 million. Excluding this cost, HMRC will manage the costs associated with this reform within existing resources. Other impacts Other impacts have been considered and none have been identified. Monitoring and evaluation Consideration will be given to evaluating any benefits, revenue effects and changes in administrative burdens arising from the remote gambling taxation reforms after five years of monitoring data have been collected and analysed. In the meantime the effects of the remote gambling taxation reforms will be kept under review. Further advice If you have any questions about this change, please contact Andy Grimsley on (

3 Consultation draft CONTENTS PART 1 BETTING AND GAMING DUTIES CHAPTER 1 GENERAL BETTING DUTY 1 General betting duty The duty General and spread bets 2 Bookmakers: general bets 3 Bookmakers: spread bets 4 Net stake receipts 5 Relief for losses 6 Bet-brokers Pool betting on horse and dog races 7 Pool betting on horse and dog races 8 Pooled stake bets and ordinary bets 9 Stake money 10 Profits on pooled stake bets 11 Profits on ordinary bets 12 Profits on retained winnings 13 Expenditure on winnings 14 Betting exchanges 15 Liability to pay Exchanges Supplementary

4 ii Consultation draft CHAPTER 2 POOL BETTING DUTY 16 Pool betting duty 17 Pooled stake bets and ordinary bets 18 Stake money 19 Profits on pooled stake bets 20 Profits on ordinary bets 21 Profits on retained winnings 22 Expenditure on winnings 23 Payment and recovery 24 Bets made for community benefit CHAPTER 3 REMOTE GAMING DUTY 25 Remote gaming duty 26 Pooled prize gaming and ordinary gaming 27 Gaming payments 28 Profits on pooled prize gaming 29 Profits on ordinary gaming 30 Profits on retained prizes 31 Prizes 32 Exemptions 33 Liability to pay 34 Review and appeal CHAPTER 4 GENERAL Administration 35 Administration 36 Registration 37 Accounting period 38 Returns 39 Payment 40 Information and records 41 Stake funds and pooled prize funds Security and enforcement 42 Security for payment 43 Security for payment: review and appeal 44 Offence of failing to provide security 45 Enforcement 46 Suspension and revocation of remote operating licences Offences and evidence 47 Offences by bodies corporate

5 Consultation draft iii 48 Protection of officers 49 Evidence by certificate, etc 50 Facilities capable of being used in United Kingdom: burden of proof Definitions 51 Betting 52 Pool betting 53 Fixed odds 54 UK person 55 On-course betting and excluded betting 56 Gaming 57 Other definitions Supplementary 58 Amounts not in sterling 59 Effect of imposition of duties 60 Orders and regulations 61 Consequential amendments and repeals 62 Transitional provision 63 Commencement Schedule 1 Suspension and revocation of remote operating licences Schedule 2 Part 1: Consequential amendments and repeals Part 1 BGDA 1981 Part 2 Other amendments Schedule 3 Part 1: Transitional provision

6 Consultation draft Part 1 Betting and gaming duties Chapter 1 General betting duty 1 PART 1 BETTING AND GAMING DUTIES CHAPTER 1 GENERAL BETTING DUTY 1 General betting duty The duty A duty of excise, to be known as general betting duty, is charged in accordance with this Chapter. 2 Bookmakers: general bets General and spread bets (1) General betting duty is charged on a bet made by a person with a bookmaker if (a) the person who makes the bet (whether as principal or agent) does so while present at a place in the United Kingdom where the bookmaker carries on the business of receiving or negotiating bets, or (b) the person who makes the bet as principal is a UK person and the bet is not an excluded bet. (2) Subsection (1) does not apply to (a) an on-course bet; (b) a spread bet; (c) a bet made by way of pool betting. (3) The amount of duty charged in respect of bets made with a bookmaker in an accounting period is 15% of the bookmaker s net stake receipts for that period. 3 Bookmakers: spread bets (1) General betting duty is charged on a spread bet made with a bookmaker who is in the United Kingdom. (2) A bet is a spread bet if it constitutes a contract the making or accepting of which is a regulated activity within the meaning of section 22 of the Financial Services and Markets Act (3) The amount of duty charged under subsection (1) in respect of spread bets made with a bookmaker in an accounting period is

7 2 Consultation draft Part 1 Betting and gaming duties Chapter 1 General betting duty (a) (b) 3% of the amount of the bookmaker s net stake receipts in respect of financial spread bets for that period (if any), plus 10% of the amount of the bookmaker s net stake receipts in respect of other spread bets for that period (if any). (4) A financial spread bet is a spread bet the subject of which is a financial matter. (5) The Commissioners may by order provide that a specified matter (a) is to be treated as a financial matter for the purpose of subsection (4), or (b) is not to be treated as a financial matter for that purpose. 4 Net stake receipts (1) For the purposes of a charge under a provision of section 2 or 3 in respect of the class of bets to which the provision applies, the amount of a bookmaker s net stake receipts for an accounting period is X minus Y, where (a) X is the aggregate of amounts which fall due to the bookmaker in the accounting period in respect of bets of that class made with the bookmaker, and (b) Y is the aggregate of amounts paid by the bookmaker in that period by way of winnings to persons who made bets of that class with the bookmaker (irrespective of when the bets were made or determined). (2) Where (a) a person makes a bet other than a spread bet, and (b) the sum which the person will lose if unsuccessful is known when the bet is made, that sum is to be treated for the purposes of subsection (1)(a) as falling due when the bet is made (irrespective of when it is actually paid or required to be paid). (3) Where the amount of a bookmaker s net stake receipts is zero or a negative amount, it is to be disregarded for the purposes of sections 2 and 3 except as provided for by section 5. (4) In calculating an amount due to a bookmaker in respect of a bet, no deduction is to be made in respect of (a) any other benefit secured by the person who makes the bet as a result of paying the money, (b) a person s expenses, whether in paying duty or otherwise, or (c) any other matter. (5) Where a person makes a bet in pursuance of an offer which permits the person to pay nothing or less than the amount which the person would have been required to pay without the offer, the person is to be treated for the purposes of this section as being due to pay that amount (a) to the person with whom the bet is made, and (b) at the time when the bet is made. (6) For the purpose of subsection (1)(b) (a) the reference to paying an amount to a person includes a reference to holding it in an account for the person if the person is notified that the amount is being held for the person in the account and that the person is entitled to withdraw it on demand,

8 Consultation draft Part 1 Betting and gaming duties Chapter 1 General betting duty 3 (b) (c) the return of a stake is to be treated as a payment by way of winnings, and only payments of money are to be taken into account. (7) [Retained winnings.] 5 Relief for losses (1) This section applies where the amount of a bookmaker s net stake receipts for an accounting period in respect of a class of bets (calculated in accordance with section 4(1)) is a negative amount. (2) That amount is to be carried forward to the following accounting period and, to the extent that it does not exceed it, deducted from the amount of the bookmaker s net stake receipts in respect of the same class of bets for that period. (3) If the amount of those net stake receipts for that following accounting period (a) is not a positive amount, or (b) is less than the amount carried forward, the amount carried forward or, as the case may be, the balance of it is to be treated for the purposes of this section as if it were a negative amount of net stake receipts for that period in respect of the same class of bets. 6 Bet-brokers (1) This section applies where (a) one person (the bettor ) makes a bet with another person (the bettaker ) using facilities provided in the course of a business, other than a betting exchange business, by a third person (the bet-broker ), or (b) one person (the bet-broker ) in the course of a business makes a bet with another person (the bet-taker ) as the agent of a third person (the bettor ) (whether the bettor is a disclosed principal or an undisclosed principal). (2) For the purposes of sections 2 to 5 (a) the bet is to be treated as if it were made separately by the bettor with the bet-broker and by the bet-broker with the bet-taker, (b) the bet-broker is to be treated as a bookmaker in respect of the bet, (c) the aggregate of amounts due to be paid by the bettor in respect of the bet is to be treated as being due separately to the bet-broker and to the bet-taker (and any amount due to be paid by the bet-broker to the bettaker is to be disregarded), and (d) a sum paid by the bet-taker by way of winnings in respect of the bet is to be treated as having been paid separately by the bet-taker and by the bet-broker at that time and for that purpose (and any sum paid by the bet-broker is to be disregarded). (3) Where there is any doubt as to which of two persons is the bettor and which the bet-taker for the purposes of subsection (1)(a), whichever of the two was the first to use the facilities of the bet-broker to offer the bet is to be treated as the bet-taker. (4) In this section betting exchange business means a business such as is mentioned in section 14(1).

9 4 Consultation draft Part 1 Betting and gaming duties Chapter 1 General betting duty Pool betting on horse and dog races 7 Pool betting on horse and dog races (1) General betting duty is charged on a bet made by a person with a bookmaker by way of pool betting if the bet is a Chapter 1 pool bet. (2) A bet is a Chapter 1 pool bet if (a) it relates only to horse racing or dog racing, (b) it is not an on-course bet, and (c) either (i) the person who makes the bet (whether as principal or agent) does so while present at a place in the United Kingdom where the bookmaker carries on the business of receiving or negotiating bets or conducting pool betting operations, or (ii) the person who makes the bet as principal is a UK person and the bet is not an excluded bet. (3) General betting duty is charged at the rate of 15% of the bookmaker s profits on Chapter 1 pool bets for an accounting period. (4) The bookmaker s profits on Chapter 1 pool bets for an accounting period are the aggregate of (a) the amount of the bookmaker s profits for the period in respect of such bets that are pooled stake bets (calculated in accordance with section 10), and (b) the amount of the bookmaker s profits for the period in respect of such pool bets that are ordinary bets (calculated in accordance with section 11), and (c) the amount of the bookmaker s profits for the period in respect of retained winnings (calculated in accordance with section 12). 8 Pooled stake bets and ordinary bets (1) A bet made by way of pool betting is a pooled stake bet for the purposes of this Chapter if all or any part of the stake money on the bet is assigned by or on behalf of the bookmaker to a fund (a stake fund ) from which winnings are to be paid in respect of pool betting. (2) A bet made by way of pool betting is an ordinary bet for the purposes of this Chapter if it is not a pooled stake bet. 9 Stake money (1) The stake money on a Chapter 1 pool bet is the aggregate of the amounts which fall due in respect of the bet. (2) If the stake money falls due to a person other than the bookmaker, it is to be treated for the purposes of this Chapter as falling due to the bookmaker. (3) Where the sum which the person who makes the bet will lose if unsuccessful is known when the bet is made, that sum is to be treated for the purposes of this section as falling due when the bet is made (irrespective of when it is actually paid or required to be paid).

10 Consultation draft Part 1 Betting and gaming duties Chapter 1 General betting duty 5 (4) In calculating the amount falling due in respect of the bet, no deduction is to be made in respect of (a) any other benefit secured by the person who makes the bet as a result of paying the money, (b) a person s expenses, whether in paying duty or otherwise, or (c) any other matter. (5) Where the person makes the bet in pursuance of an offer which permits the person to pay nothing or less than the amount which the person would have been required to pay without the offer, the person is to be treated for the purposes of this section as being due to pay that amount (a) to the bookmaker with whom the bet is made, and (b) at the time when the bet is made. 10 Profits on pooled stake bets (1) Take the following steps to calculate the amount of a bookmaker s profits for an accounting period in respect of Chapter 1 pool bets that are pooled stake bets. Step 1 Take the aggregate of the stake money falling due to the bookmaker in the accounting period in respect of Chapter 1 pool bets that are pooled stake bets and deduct the aggregate of that stake money that is assigned by or on behalf of the bookmaker to stake funds during the period. Step 2 If in the accounting period any amount contained in a stake fund to which stake money falling due to the bookmaker in respect of Chapter 1 pool bets has been assigned is used otherwise than to provide winnings to persons who made bets by way of pool betting, multiply each amount so used in the accounting period by the relevant proportion that applies in relation to it. Step 3 Add the aggregate of the amounts calculated under Step 2 to the amount calculated under Step 1. Step 4 [Top-up winnings.] Step 5 Subtract the aggregate of the amounts calculated under Step 4 from the amount calculated under Step 3. (2) For the purposes of Step 2 the relevant proportion, in relation to any amount contained in a fund which is used otherwise than to provide winnings, is (a) if the amount relates to a specific bet, the proportion of that amount that consists of stake money paid to the bookmaker in respect of that bet, (b) if the amount does not relate to a specific bet but relates to amounts assigned to the fund during a specific period, the proportion of that amount that consists of stake money assigned to the fund by or on behalf of the bookmaker during that period, and (c) in any other case, the proportion of the total amount contained in the fund immediately before the amount is so used which consists of stake money assigned to the fund by or on behalf of the bookmaker. (3) Where the calculation under this section of profits for an accounting period produces a negative amount, it is not included in the calculation under section

11 6 Consultation draft Part 1 Betting and gaming duties Chapter 1 General betting duty 7(4) for that accounting period but may be carried forward in reduction of the profits calculated under this section for one or more later accounting periods. 11 Profits on ordinary bets (1) To calculate the amount of a bookmaker s profits for an accounting period in respect of Chapter 1 pool bets that are ordinary bets (a) take the aggregate of the stake money falling due to the bookmaker in the accounting period in respect of ordinary bets, and (b) subtract the aggregate of the expenditure by or on behalf of the bookmaker for the period on winnings in respect of such bets. (2) Where the calculation under this section of profits for an accounting period produces a negative amount, it is not included in the calculation under section 7(4) for that accounting period but may be carried forward in reduction of the profits calculated under this section for one or more later accounting periods. 12 Profits on retained winnings (1) The amount of a bookmaker s profits for an accounting period in respect of retained winnings is the aggregate of the amounts which (a) by virtue of being credited to a person s account led to a reduction in the amount of the bookmaker s profits calculated for any accounting period under section 10 or 11, (b) have not been withdrawn by the person whose account was credited, and (c) the person has, in the accounting period, ceased to be entitled to withdraw from the account. (2) The Commissioners may direct that subsection (1) is not to apply in a specified case or class of cases. 13 Expenditure on winnings (1) Subsections (2) to (4) apply for the purpose of calculating expenditure on winnings in a calculation under section 10 or 11, but have effect subject to any regulations under subsection (5). (2) Expenditure on winnings includes expenditure on an amount held in an account for a person if the person is notified that the amount is being held for the person in the account and that the person is entitled to withdraw it on demand. (3) The return of a stake is to be treated as expenditure on winnings. (4) Only payments of money are to be taken into account. (5) The Commissioners may by regulations make provision as to when expenditure on winnings is to be treated as incurred for the purposes of a calculation under section 10 or 11.

12 Consultation draft Part 1 Betting and gaming duties Chapter 1 General betting duty 7 Exchanges 14 Betting exchanges (1) This section applies where (a) one person makes a bet with another person using facilities provided by a third person in the course of a business, and (b) that business is one that does not involve the provision of premises for use by persons making or taking bets. (2) General betting duty is charged on the amounts ( commission charges ) that any party to the bet who is a UK person is charged, whether by deduction from winnings or otherwise, for using those facilities. (3) No deductions are allowed from commission charges. (4) The amount of duty charged under this section in respect of bets determined in an accounting period is 15% of the commission charges relating to those bets. (5) Where a person arranges for facilities relating to a bet to be provided by another person, the facilities are to be treated for the purposes of this section (and section 15(4) so far as relating to this section) as provided by the person who makes the arrangements instead of by the person who provides the facilities. (6) For the purposes of this section it does not matter (a) whether the bet is made in the United Kingdom or elsewhere; (b) whether the facilities are in the United Kingdom or elsewhere. (7) [Provision of information.] 15 Liability to pay Supplementary (1) All general betting duty chargeable in respect of (a) bets made in an accounting period, or (b) in the case of duty chargeable under section 14, bets determined in an accounting period, becomes due at the end of that period. (2) In the case of bets made with a bookmaker in an accounting period the general betting duty is to be paid (a) when it becomes due, and (b) by the bookmaker. (3) But general betting duty which is due to be paid by a bookmaker in respect of bets may be recovered from the following persons as if they and the bookmaker were jointly and severally liable to pay the duty (a) the holder of any licence which authorises the provision of facilities for betting by the business in the course of which the bets were made; (b) a person responsible for the management of that business; (c) where the bookmaker is a company, a director.

13 8 Consultation draft Part 1 Betting and gaming duties Chapter 1 General betting duty (4) In the case of bets made in an accounting period by means of facilities provided by a person as described in section 14 the general betting duty is to be paid (a) when it becomes due, and (b) by the person who provides the facilities. (5) This section is without prejudice to sections 35 and 39 and regulations made under those sections. CHAPTER 2 POOL BETTING DUTY 16 Pool betting duty (1) A duty of excise, to be known as pool betting duty, is charged on a bet made by a person with a bookmaker by way of pool betting if the bet is a Chapter 2 pool bet. (2) A bet is a Chapter 2 pool bet if (a) it is not made wholly in relation to horse racing or dog racing, (b) it is not made for community benefit, and (c) either (i) the person who makes the bet (whether as principal or agent) does so while present at a place in the United Kingdom where the bookmaker carries on the business of receiving or negotiating bets or conducting pool betting operations, or (ii) the person who makes the bet as principal is a UK person and the bet is not an excluded bet. (3) Pool betting duty is charged at the rate of 15% of the bookmaker s profits on Chapter 2 pool bets for an accounting period. (4) The bookmaker s profits on Chapter 2 pool bets for an accounting period are the aggregate of (a) the amount of the bookmaker s profits for the period in respect of Chapter 2 pool bets that are pooled stake bets (calculated in accordance with section 19), (b) the amount of the bookmaker s profits for the period in respect of Chapter 2 pool bets that are ordinary bets (calculated in accordance with section 20), and (c) the amount of the bookmaker s profits for the period in respect of retained winnings (calculated in accordance with section 21). 17 Pooled stake bets and ordinary bets (1) A bet made by way of pool betting is a pooled stake bet for the purposes of this Chapter if all or any part of the stake money on the bet is assigned by or on behalf of the bookmaker to a fund (a stake fund ) from which winnings are to be paid in respect of pool betting. (2) A bet made by way of pool betting is an ordinary bet for the purposes of this Chapter if it is not a pooled stake bet.

14 Consultation draft Part 1 Betting and gaming duties Chapter 2 Pool betting duty 9 18 Stake money (1) The stake money on a Chapter 2 pool bet is the aggregate of the amounts which fall due in respect of the bet. (2) If the stake money falls due to a person other than the bookmaker, it is to be treated for the purposes of this Chapter as falling due to the bookmaker. (3) Any payment that entitles a person to make the bet is, if the person makes the bet, to be treated as an amount falling due in respect of the bet. (4) All payments made (a) for or on account of or in connection with a Chapter 2 pool bet, (b) in addition to amounts falling due in respect of the bet, and (c) by the persons making the bet, are to be treated as amounts due in respect of the bet except in so far as the contrary is proved by the bookmaker whose profits on Chapter 2 pool bets are being calculated. (5) Subsections (6) and (7) apply for the purposes of subsection (1) but have effect subject to any regulations under subsection (8). (6) Where (a) a person makes a bet, and (b) the bet relates to a single event, or to two or more events taking place on the same day, any sum due to the bookmaker in respect of the bet is treated as falling due on the day on which the event or events take place. (7) Where (a) a person makes a bet, and (b) subsection (6) does not apply, any sum due to the bookmaker in respect of the bet is treated as falling due when the bet is made. (8) The Commissioners may by regulations make provision as to when any sum due to the bookmaker in respect of a bet is to be treated as falling due for the purposes of subsection (1). (9) Provision made by regulations under subsection (8) may not provide for a sum due to the bookmaker in respect of a bet to be treated as falling due (a) earlier than when the bet is made, or (b) later than when the bet is determined. 19 Profits on pooled stake bets (1) Take the following steps to calculate the amount of a bookmaker s profits for an accounting period in respect of Chapter 2 pool bets that are pooled stake bets. Step 1 Take the aggregate of the stake money falling due to the bookmaker in the accounting period in respect of Chapter 2 pool bets that are pooled stake bets and deduct the aggregate of that stake money that is assigned by or on behalf of the bookmaker to stake funds during the period. Step 2

15 10 Consultation draft Part 1 Betting and gaming duties Chapter 2 Pool betting duty If in the accounting period any amount contained in a stake fund to which stake money falling due to the bookmaker in respect of Chapter 2 pool bets has been assigned is used otherwise than to pay winnings to persons who made bets by way of pool betting, multiply each amount so used in the accounting period by the relevant proportion that applies in relation to it. Step 3 Add the aggregate of the amounts calculated under Step 2 to the amount calculated under Step 1. Step 4 [Top-up winnings.] Step 5 Subtract the aggregate of the amounts calculated under Step 4 from the amount calculated under Step 3. (2) For the purposes of Step 2 the relevant proportion, in relation to any amount contained in a relevant fund which is used otherwise than to provide winnings, is (a) if the amount relates to a specific bet, the proportion of that amount that consists of stake money paid to the bookmaker in respect of that bet, (b) if the amount does not relate to a specific bet but relates to amounts assigned to the fund during a specific period, the proportion of that amount that consists of stake money assigned to the fund by or on behalf of the bookmaker during that period, and (c) in any other case, the proportion of the total amount contained in the fund immediately before the amount is so used which consists of stake money assigned to the fund by or on behalf of the bookmaker. (3) Where the calculation under this section of profits for an accounting period produces a negative amount, it is not included in the calculation under section 16(4) for that accounting period but may be carried forward in reduction of the profits calculated under this section for one or more later accounting periods. 20 Profits on ordinary bets (1) To calculate the amount of a bookmaker s profits for an accounting period in respect of Chapter 2 pool bets that are ordinary bets (a) take the aggregate of the stake money falling due to the bookmaker in the accounting period in respect of ordinary bets, and (b) subtract the aggregate of the expenditure by or on behalf of the bookmaker for the period on winnings in respect of such bets. (2) Where the calculation under this section of profits for an accounting period produces a negative amount, it is not included in the calculation under section 16(4) for that accounting period but may be carried forward in reduction of the profits calculated under this section for one or more later accounting periods. 21 Profits on retained winnings (1) The amount of a bookmaker s profits for an accounting period in respect of retained winnings is the aggregate of the amounts which (a) by virtue of being credited to a person s account led to a reduction in the amount of the bookmaker s profits calculated for any accounting period under section 19 or 20,

16 Consultation draft Part 1 Betting and gaming duties Chapter 2 Pool betting duty 11 (b) (c) have not been withdrawn by the person whose account was credited, and the person has, in the accounting period, ceased to be entitled to withdraw from the account. (2) The Commissioners may direct that subsection (1) is not to apply in a specified case or class of cases. 22 Expenditure on winnings (1) Subsections (2) to (5) apply for the purpose of calculating expenditure on winnings in a calculation under section 19 or 20, but have effect subject to any regulations under subsection (6). (2) Expenditure on winnings includes expenditure on an amount held in an account for a person if the person is notified that the amount is being held for the person in the account and that the person is entitled to withdraw it on demand. (3) The return of a stake is to be treated as expenditure on winnings. (4) Only payments of money are to be taken into account. (5) Expenditure on winnings in respect of a bet for which no stake money fell due is to be ignored. (6) The Commissioners may by regulations make provision as to when expenditure on winnings is to be treated as incurred for the purposes of a calculation under section 19 or Payment and recovery (1) Pool betting duty charged on a bookmaker s profits on Chapter 2 pool bets for an accounting period (a) becomes due at the end of the period, (b) is to be paid by the bookmaker, and (c) subject to any regulations under section 35 or 39, is to be paid when it becomes due. (2) Pool betting duty that is due to be paid may be recovered from the following persons as if they were jointly and severally liable to pay the duty (a) the bookmaker, (b) a person responsible for the management of any business in the course of which any bets have been made that are Chapter 2 pool bets for the purposes of the calculation of the amount of a bookmaker s profits on Chapter 2 pool bets for any accounting period; (c) a person responsible for the management of any totalisator used for the purposes of any such business; (d) where a person within any of paragraphs (a) to (c) is a company, a director. 24 Bets made for community benefit (1) For the purposes of this Part (but subject to any direction under subsection (3)), a bet is made for community benefit if

17 12 Consultation draft Part 1 Betting and gaming duties Chapter 2 Pool betting duty (a) (b) the promoter of the betting concerned is a community society or is bound to pay all benefits accruing from the betting to such a society, and the person making the bet knows, when making it, that the purpose of the betting is to benefit such a society. (2) In the case of a bet made by means of a totalisator, the reference in subsection (1) to the promoter of the betting concerned is a reference to the operator. (3) The Commissioners may direct that any bet specified by the direction, or of a description so specified, is not a bet made for community benefit. (4) The power conferred by subsection (3) may not be exercised unless the Commissioners consider that an unreasonably large part of the amounts paid in respect of the bets concerned will, or may, be applied otherwise than (a) in the payment of winnings, or (b) for the benefit of a community society. (5) In this section community society means (a) a society established and conducted for charitable purposes only, or (b) a society established and conducted wholly or mainly for the support of athletic sports or athletic games and not established or conducted for purposes of private or commercial gain. (6) In this section society includes any club, institution, organisation or association of persons, by whatever name called. CHAPTER 3 REMOTE GAMING DUTY 25 Remote gaming duty (1) A duty of excise, to be known as remote gaming duty, is charged on a UK person s participation in remote gaming under arrangements (whether or not enforceable) between the UK person and another person (a gaming provider ). (2) Remote gaming duty is chargeable at the rate of 15% of the gaming provider s remote gaming profits for an accounting period. (3) The gaming provider s remote gaming profits for an accounting period are the aggregate of (a) the amount of the provider s profits for the period in respect of pooled prize gaming (calculated in accordance with section 28), (b) the amount of the provider s profits for the period in respect of ordinary gaming (calculated in accordance with section 29), and (c) the amount of the provider s profits for the period in respect of retained prizes (calculated in accordance with section 30). (4) Remote gaming is gaming in which persons participate by the use of (a) the internet, (b) telephone, (c) television, (d) radio, or

18 Consultation draft Part 1 Betting and gaming duties Chapter 3 Remote gaming duty 13 (e) any other kind of electronic or other technology for facilitating communication. (5) The Treasury may by order amend the definition of remote gaming in subsection (4). 26 Pooled prize gaming and ordinary gaming (1) Remote gaming in which a UK person participates is pooled prize gaming if all or any part of the gaming payment is assigned by or on behalf of the gaming provider to a fund (a gaming prize fund ) from which prizes are to be provided to participants in the gaming. (2) Remote gaming in which a UK person participates is ordinary gaming if it is not pooled prize gaming. 27 Gaming payments (1) Where a UK person participates in remote gaming, the gaming payment is the aggregate of (a) any amount that entitles the person to participate in the gaming, and (b) any other amount payable for or on account of or in connection with the person s participation in the gaming. (2) If the gaming payment is made to a person other than the gaming provider, it is to be treated for the purposes of this Chapter as made to the gaming provider. (3) If the gaming payment has not been made at the time when the UK person begins to participate in the remote gaming to which it relates, it is to be treated for the purposes of this Chapter as being made at that time. (4) The Treasury may by order provide that where a person relies on an offer which waives a gaming payment or permits payment of less than the amount which would have been required to be paid without the offer, the person is to be treated for the purposes of this Chapter as having paid that amount. 28 Profits on pooled prize gaming (1) Take the following steps to calculate the amount of a gaming provider s remote gaming profits for an accounting period in respect of pooled prize gaming. Step 1 Take the aggregate of the gaming payments made to the provider in the accounting period in respect of pooled prize gaming and deduct the aggregate of those payments that are assigned by or on behalf of the provider to gaming prize funds during the period. Step 2 If in the accounting period any amount contained in a gaming prize fund to which gaming payments have been assigned by or on behalf of the provider is used otherwise than to provide prizes to participators in pooled prize gaming, multiply each amount so used in the accounting period by the relevant proportion that applies in relation to it. Step 3 Add the aggregate of the amounts calculated under Step 2 to the amount calculated under Step 1.

19 14 Consultation draft Part 1 Betting and gaming duties Chapter 3 Remote gaming duty Step 4 [Top-up prizes.] Step 5 Subtract the aggregate of the amounts calculated under Step 4 from the amount calculated under Step 3. (2) For the purposes of Step 2 the relevant proportion, in relation to any amount contained in a fund which is used otherwise than to provide prizes to participators in pooled prize gaming, is (a) if the amount relates to a specific game of chance, the proportion of that amount that consists of gaming payments made to the provider in respect of that game, (b) if the amount does not relate to a specific game of chance but relates to amounts assigned to the fund during a specific period, the proportion of that amount that consists of gaming payments assigned to the fund by or on behalf of the provider during that period, and (c) in any other case, the proportion of the total amount contained in the fund immediately before the amount is so used which consists of gaming payments assigned to the fund by or on behalf of the provider. (3) Where the calculation under this section of profits for an accounting period produces a negative amount, it is not included in the calculation under section 25(3) for that accounting period but may be carried forward in reduction of the profits calculated under this section for one or more later accounting periods. 29 Profits on ordinary gaming (1) To calculate the amount of a gaming provider s remote gaming profits for an accounting period in respect of ordinary gaming (a) take the aggregate of the gaming payments made to the provider in the accounting period in respect of ordinary gaming, and (b) subtract the aggregate of the provider s expenditure for the period on prizes in respect of such gaming. (2) The amount of the gaming provider s expenditure on prizes for an accounting period in respect of ordinary gaming is the aggregate of the value of prizes provided by or on behalf of the provider in that period which have been won (at any time) by UK persons participating in ordinary gaming. (3) Where the calculation under this section of profits for an accounting period produces a negative amount, it is not included in the calculation under section 25(3) for that accounting period but may be carried forward in reduction of the profits calculated under this section for one or more later accounting periods. 30 Profits on retained prizes (1) The amount of a gaming provider s profits for an accounting period in respect of retained prizes is the aggregate of the amounts which (a) by virtue of being credited to a person s account led to a reduction in the amount of the provider s profits calculated for any accounting period under section 28 or 29, (b) have not been withdrawn by the person whose account was credited, and

20 Consultation draft Part 1 Betting and gaming duties Chapter 3 Remote gaming duty 15 (c) the person has, in the accounting period, ceased to be entitled to withdraw from the account. (2) The Commissioners may direct that subsection (1) is not to apply in a specified case or class of cases. 31 Prizes (1) A reference in section 28 or 29 to providing a prize to a person includes a reference to crediting money to an account if the person is notified that (a) the money is being held in the account, and (b) the person is entitled to withdraw it on demand. (2) Where the account of a person participating in gaming is credited otherwise than as described in subsection (1), the credit is to be treated for the purposes of sections 28 and 29 as the provision of a prize; but the Commissioners may direct that this subsection is not to apply in a specified case or class of cases. (3) The return of all or part of a gaming payment is to be treated for the purposes of sections 28 and 29 as the provision of a prize. (4) Where a prize is obtained by or on behalf of a gaming provider from a person not connected with the person who obtains the prize, the cost to the person who obtains the prize is to be treated as the expenditure on the prize for the purposes of sections 28 and 29. (5) Where a prize is a voucher which (a) may be used in place of money as whole or partial payment for benefits of a specified kind obtained from a specified person, (b) specifies an amount as the sum or maximum sum in place of which the voucher may be used, and (c) does not fall within subsection (4), the specified amount is the value of the voucher for the purposes of sections 28 and 29. (6) Where a prize is a voucher (whether or not it falls within subsection (4)) no expenditure is to be treated as having been incurred on the prize for the purposes of sections 28 and 29 if (a) it does not satisfy subsection (5)(a) and (b), or (b) its use as described in subsection (5)(a) is subject to a specified restriction, condition or limitation which may make the value of the voucher to the recipient significantly less than the amount mentioned in subsection (5)(b). (7) In the case of a prize which is neither money nor a voucher and which does not fall within subsection (4), the expenditure on the prize for the purposes of sections 28 and 29 is (a) the amount which the prize would cost if obtained from a person not connected with the person who provides it, or (b) where no amount can reasonably be determined in accordance with paragraph (a), nil. (8) For the purposes of this section (a) a reference to connection between two persons is to be construed in accordance with section 1122 of CTA 2010 (connected persons), and

21 16 Consultation draft Part 1 Betting and gaming duties Chapter 3 Remote gaming duty (b) an amount paid by way of value added tax on the acquisition of a thing is to be treated as part of its cost (irrespective of whether or not the amount is taken into account for the purpose of a credit or refund). 32 Exemptions (1) Remote gaming duty is not charged on participation by a UK person in remote gaming if (a) the arrangements between the UK person and the gaming provider are not entered into in or from the United Kingdom, and (b) the facilities used to participate in the gaming are not capable of being used in or from the United Kingdom. (2) Remote gaming duty is not charged on participation by a UK person in remote gaming if and in so far as the remote gaming (a) is charged with another gambling tax, or (b) would be charged with another gambling tax but for an express exception. (3) Subsection (2)(b) (a) does not prevent remote gaming duty being charged where the remote gaming in question is the playing of bingo which is not licensed bingo (as to the meaning of which terms see section 20C of the Betting and Gaming Duties Act 1981), and (b) does not apply in cases where the other gambling tax is machine games duty. (4) In this section gambling tax means (a) machine games duty, (b) bingo duty, (c) gaming duty, (d) general betting duty, (e) lottery duty, and (f) pool betting duty. (5) The Treasury may by order (a) confer an exemption from remote gaming duty, or (b) remove or vary (whether or not by textual amendment) an exemption under this section. (6) In calculating a gaming provider s remote gaming profits for an accounting period, no account is to be taken of gaming payments, assignments of amounts to a pool or expenditure on prizes if, or in so far as, they relate to remote gaming to which an exemption applies by or under this section. 33 Liability to pay (1) A gaming provider is liable for any remote gaming duty charged on the provider s remote gaming profits for an accounting period. (2) If the gaming provider is a body corporate, the provider and the provider s directors are jointly and severally liable for any remote gaming duty charged on the provider s remote gaming profits for an accounting period.

22 Consultation draft Part 1 Betting and gaming duties Chapter 3 Remote gaming duty 17 (3) Remote gaming duty which is charged on the gaming provider s remote gaming profits for an accounting period may be recovered from the holder of a remote operating licence for the business in the course of which the gaming took place as if the holder of the licence and the provider were jointly and severally liable to pay the duty. 34 Review and appeal (1) Sections 13A to 16 of FA 1994 (review and appeal) apply in relation to liability to pay remote gaming duty as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act. (2) Sections 13A to 16 of that Act also apply to the decisions listed in subsection (3). (3) Those decisions are (a) a decision to direct that section 31(2) is not to apply in a specified case, (b) a decision relating to remote gaming duty under regulations by virtue of section 36(3), and (c) a decision to refuse an agreement relating to a person s liability to remote gaming duty under section 37(3). (4) A decision of a kind specified in subsection (3) is to be treated as an ancillary matter for the purposes of sections 14 to 16 of FA CHAPTER 4 GENERAL 35 Administration Administration (1) The Commissioners are responsible for the collection and management of general betting duty, pool betting duty and remote gaming duty. (2) General betting duty, pool betting duty and remote gaming duty are to be accounted for by such persons, and accounted for and paid at such times and in such manner, as may be required by or under regulations made by the Commissioners. (3) The Commissioners may make regulations providing for any matter for which provision appears to them to be necessary for the administration or enforcement of, or for the protection of the revenue from, general betting duty, pool betting duty and remote gaming duty. (4) Nothing in sections 36 to 40 affects the generality of the powers conferred by this section. 36 Registration (1) The Commissioners must maintain the following registers (a) a register of persons who carry on a general betting business, (b) a register of persons who carry on a pool betting business, and (c) a register of persons who enter into arrangements which may make them liable for remote gaming duty.

23 18 Consultation draft Part 1 Betting and gaming duties Chapter 4 General (2) A person may not carry on a general betting business or a pool betting business, or enter into arrangements mentioned in subsection (1)(c), without being registered in the appropriate register. (3) The Commissioners may make regulations about registration; in particular, the regulations may include provision about (a) the procedure for applying for registration (including provision requiring applications to be made electronically); (b) the timing of applications; (c) the information to be provided; (d) notification of changes; (e) de-registration; (f) re-registration after a person ceases to be registered. (4) The regulations may require a person registered under this section to give notice to the Commissioners before applying for a remote operating licence. (5) The regulations may permit the Commissioners to impose conditions or requirements on persons registered under this section. (6) In the case of a person of a description specified in the regulations, the regulations may, in particular, permit the Commissioners to require the appointment of a United Kingdom representative with responsibility for one or both of the following (a) making returns in respect of general betting duty, pool betting duty or remote gaming duty; (b) discharging liability to general betting duty, pool betting duty or remote gaming duty. (7) The regulations may include provision for the registration of groups of persons; and may provide for the modification of provisions of this Part in their application to groups. (8) The modifications may, for example, include a modification ensuring that each member of a group will be jointly and severally liable for the duty payable by any member of the group. (9) In this section general betting business means a business the carrying on of which involves, or may involve, any sums becoming payable by the person carrying on the business by way of general betting duty, or would or might involve such sums becoming so payable if on-course bets were not excluded from that duty; pool betting business means a business the carrying on of which involves, or may involve, any sums becoming payable by the person carrying on the business by way of pool betting duty, or would or might involve such sums becoming so payable if receipts from bets made for community benefit (as defined by section 24) were not excluded from that duty. 37 Accounting period (1) For the purposes of this Part (a) a period of 3 consecutive months is an accounting period, but

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