Betting and Gaming Duties Act 1981

Charitable and other similar entertainments

3 (1) Bingo duty shall not be charged in respect of bingo provided by way of an amusement at an entertainment (whether limited to one day or extending over two or more days) being a bazaar, sale of work, fête, dinner, dance, sporting or athletic event or other entertainment of a similar character, in compliance with the following conditions: —

(a) the whole proceeds of the entertainment (including the proceeds of bingo) after deducting the expenses of it (including any expenses incurred in connection with bingo and the provision of prizes) will be devoted to purposes other than private gain ; and

(b) the opportunity to play bingo is not the only, or the only substantial, inducement to persons to attend the entertainment.

(2) In construing sub-paragraph (1) above, proceeds of an entertainment promoted on behalf of a society falling within this sub-paragraph which are applied for any purpose calculated to benefit the society as a whole shall not be held to be applied for purposes of private gain by reason only that their application for that purpose results in benefit to any person as an individual.

(3) A society falls within sub-paragraph (2) above if it is established and conducted either—

(a) wholly for purposes other than purposes of any commercial undertaking, or

(b) wholly or mainly for the purpose of participation in 01 support of athletic sports or athletic games ;

and in this paragraph " society" includes any club, institution, organisation or association of persons, by whatever name called, and any separate branch or section of such a club, institution, organisation or association.

4 (1) Bingo duty shall not be charged in respect of bingo played at an entertainment promoted otherwise than for purposes of private gain in compliance with the following conditions:—

(a) not more than one payment (whether by way of entrance-fee, payment for cards or otherwise) is made by each player of bingo at the entertainment, and no such payment exceeds £1.50 ;

(b) the total Value of all prizes won at bingo played at the entertainment does not exceed £150 ;

(c) the whole of the proceeds of such payments as are mentioned in paragraph (a) above, after deducting sums lawfully appropriated on account of expenses or for the provision of prizes at bingo, is applied for purposes other than private gain;

(d) the sum appropriated out of the said proceeds in respect of expenses does not exceed the reasonable cost of the facilities provided for playing bingo.

(2) For the purposes of this paragraph, two or more entertainments promoted on the same premises by the same person on the same day shall be treated as one single entertainment; but where a series of entertainments is held otherwise than as aforesaid—

(a) paragraphs (a) to (d) of sub-paragraph (1) above shall have effect separately in relation to each entertainment in the series, whether some or all of the persons taking part in any one of those entertainments are thereby qualified to take part in any other of them or not, and

(b) if each of the persons taking part in the bingo played at the final entertainment of the series is qualified to do so by reason of having taken part in the bingo played at another entertainment of the series held on a previous day, paragraph (b) of that sub-paragraph shall have effect in relation to that final entertainment as if for the words " £150 " there were substituted the words " £300 ".

(3) Sub-paragraphs (2) and (3) of paragraph 3 above shall apply for the construction of sub-paragraph (1) above as they apply for the construction of sub-paragraph (1) of that paragraph.