Other measures an operator licence from the The White Paper also confirms that Commission are required to pay the government will: the same remote gaming duty on UK gross profits no matter which remove loopholes to prevent jurisdiction they’re registered in. under-18s from accessing any form of online gambling, cash prize fruit Whether this was a fortunate by- machines or widely accessible product of the government’s wish to scratchcards address problem gambling or the driving force behind the changes review the fees which local (total betting and gaming duties authorities can charge for premise are forecast to raise GBP3.5bn in licences and create new powers 2023-24) has been the topic of much for local leaders to conduct debate within the industry. The impact assessments when current rate is 21% on remote gaming considering new applications revenue for the tax year 2023/2024. review the current horseracing levy Taxation of regulated gaming review online game design rules activities to look at limiting speed of play and other characteristics which The UK imposes a number of taxes exacerbate risks. specifically chargeable on the gross profits of regulated gaming activities Tax and duty such as bingo and bets placed. As noted, UK gaming taxes operate Duty on profits derived from on a ‘place of consumption’ basis customers in the UK which means that all operators which provide regulated gaming activities As part of the review and update to UK customers are required to of the licensing regime in 2014, charge and account for UK gaming the GA removed the tax benefit of taxes regardless of where their being registered in a low-taxation business is established. jurisdiction. Since 1 December 2014, all companies which have 140