Gaming duty is levied on casino games and equal chance gaming where gaming takes place in the UK. The games are not specifically listed but they will include roulette, blackjack and various forms of poker.
Any person who is:
•the holder of a gaming licence;
•a provider of premises used for dutiable gaming; or
•concerned on the management or organisation of a dutiable gaming on unlicensed premises,
must register, account for pay over gaming duty.
If gaming is offered remotely, for example over the internet, Remote Gaming Duty (72-060) applies.