HC Deb 03 March 1980 vol 980 cc29-30W
Mr. Bagier

asked the Chancellor of the Exchequer at what percentage value added tax and duty on prize money has been levied on licensed bingo halls each year since 1968; and what has been the total collected each year, respectively.

Mr. Peter Rees

Prize money, as such, is not chargeable with VAT.

Since 1 October 1969 bingo duty has been charged principally on stakes; and, apart from the duty, all the stakes have

housing as a percentage of (a) total public expenditure and (b) gross domestic product, in each EEC member State.

Mr. Biffen

The information which is available on an internationally comparable basis relates to the general government sector and does not cover public corporations.

The latest information available is as follows:

to be returned as prizes. Duty is also chargeable on any amount by which the value of prizes exceeds the total staked after deduction of the duty payable. Any such additional prize money would probably be derived from the promoter's receipts from admission and participation charges and these charges have been liable to VAT since April 1973.

Bingo duty was chargeable at the rate of 2½ per cent. of stakes plus one thirty-ninth of extra prize money from 1 October 1969 to 28 September 1975 and since then it has been charged at 5 per cent. of stakes plus one nineteenth of extra prize money. Before 1 October 1969 gaming licence duty was charged according to the rateable values of the premises, where bingo took place.

Bingo duty receipts have been:

£ million
1969 0.6
1970 3.7
1971 4.1
1972 4.6
1973 5.3
1974 5.9
1975 8.1
1976 15.0
1977 16.7
1978 19.2
1979 (provisional) 20.9