Gambling duties

The measure

Following consultation, the government has announced changes to the rates and structures of gambling duties.  

Remote gaming duty, which typically applies to games of chance played online, will increase from 21% to 40% from 1 April 2026. 

Previously, no distinction had been made between betting in-store or online, with both being subject to general betting duty at 15%. The Budget introduces a new remote betting rate at 25% within general betting duty, effective from 1 April 2027. Remote bets on UK horse-racing will be excluded from these changes and remain subject to a rate of 15%. 

Bingo duty, currently applicable at 10% on in-person bingo, will be abolished from 1 April 2026.  

The physical casino duty rates will be frozen for 2026/27. 

Who will be affected?

These changes will primarily affect betting and gaming businesses with an online presence. Those businesses will now have to pay significantly higher rates of duty on their profits derived from betting and gaming. Bingo operators will benefit from this measure, given that bingo duty is set to be abolished.

When will the measure come into effect?

1 April 2026 is the date set for the remote gaming duty rate increase and the abolition of bingo duty, and  1 April 2027 for the introduction of the new remote betting rate.