Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Section 87 is up to date with all changes known to be in force on or before 16 April 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- Pt. 15 excluded by S.I. 2026/331 reg. 19
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Part 3Other existing taxes
Gambling duties
87General betting duty on remote bets
(1)
Chapter 1 of Part 3 of FA 2014 (general betting duty) is amended as follows.
(2)
In the cross-heading after section 125, after “General” insert “, remote”
.
(3)
“(aa)
it is not a remote bet,”.
(4)
“127AGeneral betting duty charge on remote bets
(1)
General betting duty is charged on a remote bet made with a bookmaker.
(2)
It is charged at the rate of 25% of the bookmaker’s profits on remote bets for an accounting period.
(3)
The bookmaker’s profits on remote bets for an accounting period are the aggregate of—
(a)
the amount of the bookmaker’s ordinary profits for the period in respect of remote bets (calculated in accordance with section 131), and
(b)
the amount of the bookmaker’s retained winnings profits for the period in respect of remote bets (calculated in accordance with section 132).
(4)
Where the calculation for an accounting period under subsection (3) produces a negative amount—
(a)
the bookmaker’s profits on remote bets for the accounting period are treated as nil, and
(b)
the amount produced by the calculation may be carried forward in reduction of the bookmaker’s profits on remote bets for one or more later accounting periods.
(5)
A bet is a remote bet for the purposes of this Part if—
(a)
it is made using remote communication,
(b)
it is not an on-course bet, a spread bet or made by way of pool betting,
(c)
it is not made using a self-service betting terminal, and
(d)
condition B or C in section 126 is met in relation to it.
(6)
The reference here to “remote communication” is to communication using—
(a)
the internet,
(b)
telephone,
(c)
television,
(d)
radio, or
(e)
any other kind of electronic or other technology for facilitating communication.
(7)
A bet is to be treated as not being a remote bet for the purposes of this Part if it is made wholly in relation to horse racing taking place in the United Kingdom.
(8)
In this section, “self-service betting terminal” means a machine which—
(a)
is designed or adapted for use to bet on future real events,
(b)
is not a gaming machine (within the meaning of section 235 of the Gambling Act 2005), and
(c)
is located on premises in respect of which there is a betting premises licence (within the meaning of section 150(1)(e) of the Gambling Act 2005) or a bookmaking office licence (within the meaning of Article 2(2) of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (S.I. 1985/1204)).
(9)
The Treasury may by regulations amend subsection (6).”
(5)
“remote bet
(6)
“(zza)
regulations under section 127A(9) which have the effect of adding to the class of bets falling with the definition of “remote bet”;”.
(7)
This section has effect in relation to accounting periods beginning on or after 1 April 2027, and the charge under section 127A of FA 2014 is on bets made on or after that date.
(8)
In a case where an accounting period (a “straddling period”) begins before 1 April 2027 and ends on or after that date—
(a)
so much of the straddling period as falls before 1 April 2027, and
(b)
so much of it as falls on or after that date,
are to be treated as separate accounting periods for the purpose of calculating the duty concerned for the straddling period.
(9)
For the purposes of subsection (8), the amount on which duty is charged is apportioned to those separate accounting periods on a time basis according to the respective lengths of those periods.