HMT report into the public health effects of FA 2019 gambling duty provisions

Released 13 August 2019

HM Treasury has published its report on the public health effects of gambling duty provisions in Finance Act 2019.

Parliament requested that HMT provide a report into the public health effects of the two gambling duty provisions in FA 2019 within 6 months of Royal Assent of that Act. These were:

S. 61 which increased the rate of Remote Gaming Duty (RGD) from 15% to 21% from 1 April 2019.

S. 62 and Sch. 18 which remove the need for casinos to pay on account when meeting gaming duty obligations and allows carry forward losses to offset against future gaming duty liabilities, from 1 October 2019.

The report concludes that Government does not expect the s. 62 and Sch. 18 changes to have an impact on individuals nor knock-on effect on public health but there is insufficient evidence to conclude what the impact on public health will be from an increase or decrease in RGD.

View the report at Report into the public health effects of gambling duty provisions in Finance Act 2019.

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