HMRC Launches Consultation on Unified Remote Gambling Duty

Published jointly by HMRC and the Treasury on 28 April, the consultation outlines plans to unify General Betting Duty, Pool Betting Duty, and Remote Gaming Duty into one streamlined tax. The government has not proposed a specific rate yet, noting that the final decision will be set in a future budget.

This move comes in response to the significant rise of remote gambling, which now represents 44% of Britain’s total gross gambling yield (GGY). Over the year to March 2024, remote gambling GGY reached £6.9 billion, which is a 200% increase over the past decade and up 20% in just five years. As some people have been expecting, land-based gambling has seen a decline of 15% over the same period, with betting shops and casinos falling by nearly a third in number.

Exchequer Secretary to the Treasury James Murray MP commented on the potential changes:

“The tax system needs to keep pace with the developments and innovation that have seen the UK-facing remote gambling sector change significantly in recent years.

“A single duty will provide tax certainty and increase simplification for remote gambling. I believe that this change will help bring fairness and greater simplicity to the remote gambling sector in the long-term.”

The proposed RBGD would apply to all remote betting and gaming activities consumed by UK customers, maintaining the existing “place of consumption” basis. It also seeks to harmonise the tax treatment of promotional incentives such as free bets and prizes aligning with responsible gambling practises.

Operators would continue filing quarterly returns via the Gambling Tax Service, with enforcement remaining consistent through existing HMRC and Gambling Commission systems.

The consultation will remain open until midnight on 21 July 2025. Subject to approval and system readiness, the new duty could be implemented from October 2027 at the very earliest, so changes are not imminent just yet.