Scope of the duty

General betting duty is an excise duty and is levied on all:

general or pool bets on horse or dog racing, where a customer in a betting shop makes a bet no matter where they usually live

general or pool bets on horse or dog racing made by a UK person, with a bookmaker (not in a UK betting shop) no matter where the bookmaker is located

spread bets, where a customer makes a bet with a bookmaker who’s in the UK

bets placed by a UK person through betting exchanges, no matter where the betting exchange is located

On-course bets on horse and dog races are not subject to general betting duty. All other on-course bets are subject to GBD.

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