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Finance Act 1993
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25Amount of duty
(1)The amount of the lottery duty chargeable on the taking of a ticket or chance in a lottery is equal to 12 per cent. of the value of the consideration given for the ticket or chance.
(2)Subject to subsection (3) below, the aggregate of everything paid or given by (or debited to the account of) the person taking the ticket or chance for, on account of, or in connection with, the ticket or chance shall be taken to be the consideration given for it.
(3)If a price is shown on a lottery ticket or any other document providing evidence of the taking of a ticket or chance in a lottery and—
(a)the consideration given for the ticket or chance is of lesser value than the price shown (or is of no value), or
(b)no consideration is given for the ticket or chance,
consideration to the value of the price shown shall be taken to be given for the ticket or chance.
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