Bingo duty is levied on the playing of bingo in the UK, unless it is subject to one or more of the exemptions in BGDA 1981, Sch. 3.
These exemptions are: domestic bingo, small scale bingo and non-profit making bingo.
Bingo duty is charged on a person's bingo profits. Since 30 June 2014 the rate of duty is 10% of a person's profits derived from providing bingo in an accounting period (the Finance Act 2014 reduced the rate to 10% from 20% and it has been unchanged since then, up to and including the Spring Budget 2021).