Measure

Remote gaming duty

The measure

The rate of remote gaming duty (RGD) will be increased to 21%, from the current rate of 15%. This follows the government’s announcement that the maximum stakes on fixed odds betting terminals (FOBTs) are to be reduced to £2 and the increased rate of RGD is aimed at replacing the lost revenues to the Exchequer from that change.

Who will be affected?

Remote gambling operators who account for RGD.

When will the measure come into effect?

The reduction in the maximum stake and the increased duty rate will come into effect from 1 October 2019.

Our view

This measure had been previously announced in principle, but the rate and application date have now been confirmed enabling operators to plan for the change.

Contact

Daniel Lyons

Daniel Lyons

Partner

Head of Tax Policy & Indirect Tax Policy Lead