(1)A duty of excise, to be known as bingo duty, shall be charged—
(a)on the playing of bingo in the United Kingdom, and
(b)at the rate of 15 per cent of a person’s bingo promotion profits for an accounting period.
(2)Subsection (1) is subject to the exemptions specified in Part 1 of Schedule 3 to this Act.
(3)The amount of a person’s bingo promotion profits for an accounting period is—
(a)the amount of the person’s bingo receipts for the period (calculated in accordance with section 19), minus
(b)the amount of his expenditure on bingo winnings for the period (calculated in accordance with section 20).
(4)Bingo duty charged in respect of a person’s bingo promotion profits shall be paid by him.
(5)Where the amount that would be charged in respect of a person’s bingo promotion profits for an accounting period is less than £1, no duty shall be charged.
Textual Amendments
F1Ss. 17-20C substituted (with effect as mentioned in s. 9(10) of the amending Act) for ss. 17-20 by Finance Act 2003 (c. 14), s. 9(1)
(1)For the purposes of section 17 an accounting period ends, and another begins, at the end of the last Sunday in each calendar month.
(2)But regulations under paragraph 9 of Schedule 3 to this Act may make provision in place of subsection (1) for the purposes of the application of section 17 to specified persons or in specified circumstances.
(3)Regulations made by virtue of subsection (2) may make transitional provision.
Textual Amendments
F1Ss. 17-20C substituted (with effect as mentioned in s. 9(10) of the amending Act) for ss. 17-20 by Finance Act 2003 (c. 14), s. 9(1)
(1)A person has bingo receipts for an accounting period if payments fall due in the period in respect of entitlement to participate in bingo promoted by him.
(2)The amount of the person’s bingo receipts for the accounting period is the aggregate of those payments.
(3)For the purposes of subsections (1) and (2)—
(a)an amount in respect of entitlement to participate in a game of bingo is to be treated as falling due in the accounting period in which the game is played,
(b)where a payment relates to a supply of services on which value added tax is chargeable, the amount of value added tax chargeable shall be disregarded (irrespective of whether or not that amount is paid by way of value added tax),
(c)it is immaterial whether an amount falls due to be paid to the promoter or to another person,
(d)it is immaterial whether an amount is described as a fee for participation, as a stake, or partly as one and partly as the other, and
(e)where a sum is paid partly in respect of entitlement to participate in a game of bingo and partly in respect of another matter—
(i)such part of the sum as is applied to, or properly attributable to, entitlement to participate in the game shall be treated as an amount falling due in respect of entitlement to participate in the game, and
(ii)the remainder shall be disregarded.
Textual Amendments
F1Ss. 17-20C substituted (with effect as mentioned in s. 9(10) of the amending Act) for ss. 17-20 by Finance Act 2003 (c. 14), s. 9(1)
(1)A person’s expenditure on bingo winnings for an accounting period is the aggregate of the values of prizes provided by him in that period by way of winnings at bingo promoted by him.
(2)Where a prize is obtained by the promoter from a person not connected with him, the cost to the promoter shall be treated as the value of the prize for the purpose of subsection (1).
(3)Where a prize is a voucher which—
(a)may be used in place of money as whole or partial payment for benefits of a specified kind obtained from a specified person,
(b)specifies an amount as the sum or maximum sum in place of which the voucher may be used, and
(c)does not fall within subsection (2),
the specified amount is the value of the voucher for the purpose of subsection (1).
(4)Where a prize is a voucher (whether or not it falls within subsection (2)) it shall be treated as having no value for the purpose of subsection (1) if—
(a)it does not satisfy subsection (3)(a) and (b), or
(b)its use as described in subsection (3)(a) is subject to a specified restriction, condition or limitation which may make the value of the voucher to the recipient significantly less than the amount mentioned in subsection (3)(b).
(5)In the case of a prize which—
(a)is neither money nor a voucher, and
(b)does not fall within subsection (2),
the value of the prize for the purpose of subsection (1) is—
(i)the amount which the prize would cost the promoter if obtained from a person not connected with him, or
(ii)where no amount can reasonably be determined in accordance with sub-paragraph (i), nil.
(6)For the purpose of this section—
(a)a reference to connection between two persons shall be construed in accordance with section 839 of the Income and Corporation Taxes Act 1988 (connected persons), and
(b)an amount paid by way of value added tax on the acquisition of a thing shall be treated as part of its cost (irrespective of whether or not the amount is taken into account for the purpose of a credit or refund).
Textual Amendments
F1Ss. 17-20C substituted (with effect as mentioned in s. 9(10) of the amending Act) for ss. 17-20 by Finance Act 2003 (c. 14), s. 9(1)
Modifications etc. (not altering text)
C1S. 20(2)-(6)(a) applied (with modifications) (1.9.2007) by 1997 c. 16, s. 11(10A) as inserted by Finance Act 2007 (c. 11), s. 105, Sch. 25 paras. 18(3), 23; S.I. 2007/2532, art. 2
(1)A game of bingo is “combined bingo” if—
(a)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)it is played in more than one place and promoted by more than one person.
(2)Payments made in respect of entitlement to participate in combined bingo shall be treated for the purposes of section 19(1) as bingo receipts only of the first promoter to whom (or at whose direction) they are paid.
(3)Where money representing stakes hazarded at combined bingo is paid in an accounting period by one promoter of the bingo (“the first promoter”) to another (“the second promoter”)—
(a)the money shall not be treated as a bingo receipt of the second promoter for the purposes of section 19(1),
(b)the payment shall be treated as expenditure of the first promoter on bingo winnings for the accounting period for the purposes of section 20(1), and
(c)no subsequent payment of all or part of the money shall be treated as expenditure on bingo winnings for the purposes of section 20(1) (whether paid by the second promoter to another person, by the first promoter having received it from the second promoter, or otherwise).
(4)Subsections (2) and (3) shall apply only where the combined bingo is played entirely in the United Kingdom.
Textual Amendments
F1Ss. 17-20C substituted (with effect as mentioned in s. 9(10) of the amending Act) for ss. 17-20 by Finance Act 2003 (c. 14), s. 9(1)
F2S. 20A(1)(a) and word repealed (1.9.2007) by Finance Act 2007 (c. 11), ss. 105, 114, Sch. 25 paras. 8, 23, Sch. 27 Pt. 6(3); S.I. 2007/2532, art. 2
(1)Where the calculation of a person’s bingo promotion profits for an accounting period results in a negative amount (“the loss”)—
(a)no bingo duty shall be chargeable in respect of that accounting period, and
(b)for the purpose of section 17(3), the amount of the person’s expenditure on bingo winnings for the next accounting period shall be increased by the amount of the loss.
(2)Subsection (1) applies to an accounting period whether or not the loss results wholly or partly from the previous application of that subsection.
Textual Amendments
F1Ss. 17-20C substituted (with effect as mentioned in s. 9(10) of the amending Act) for ss. 17-20 by Finance Act 2003 (c. 14), s. 9(1)
(1)Part 2 of Schedule 3 to this Act (bingo duty: supplementary) shall have effect.
(2)In sections 17 to 20B above, this section and Schedule 3—
“bingo” includes any version of that game, whatever name it is called,
[F3“bingo premises licence” has the same meaning as in Part 8 of the Gambling Act 2005 (see section 150(1)(b)),]
[F4“licensed bingo”—
in Great Britain, means bingo played at premises licensed under a bingo premises licence, and
in Northern Ireland, means bingo played at premises licensed under Chapter 2 of Part 3 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985,]
“prize” means anything won at bingo, and
“United Kingdom” includes the territorial sea of the United Kingdom.
(3)For the purposes of those provisions, except in relation to combined bingo, the promoter of a game of bingo is—
(a)in the case of licensed bingo, the holder of the licence, and
(b)in the case of non-licensed bingo, the person who provides the facilities for the game.
(4)For the purposes of those provisions in relation to combined bingo a person promotes a game of bingo if he is wholly or partly responsible for organising it or for providing facilities for it.
(5)In those provisions a reference to entitlement to participate in a game of bingo includes a reference to an opportunity to participate in a game of bingo in respect of which a charge is made (whether by way of a fee for participation, a stake, or both).
(6)In proceedings relating to bingo duty under the customs and excise Acts an averment in any process that a particular game is a version of bingo shall, until the contrary is proved, be sufficient evidence that it is.]
Textual Amendments
F1Ss. 17-20C substituted (with effect as mentioned in s. 9(10) of the amending Act) for ss. 17-20 by Finance Act 2003 (c. 14), s. 9(1)
F3S. 20C: definition of "bingo premises licence" inserted (1.9.2007) by Finance Act 2007 (c. 11), ss. 105, Sch. 25 paras. 9(2), 23; S.I. 2007/2532, art. 2
F4S. 20C: definition of "licensed bingo" substituted (1.9.2007) by Finance Act 2007 (c. 11), ss. 105, Sch. 25 paras. 9(3), 23; S.I. 2007/2532, art. 2