§ Mr. Peter BottomleyTo ask the Chancellor of the Exchequer if he will list the levels and amounts of tax from each main form of gaming, betting and lotteries for the current year.
441W
§ Mrs. Gillian ShephardIn the year ending 31 March 1991 receipts from the betting and gaming duties and the rates of duty applied were as follows:
Revenue (£000) Rate of duty Off-course betting 479,064 8 per cent, of stake On-course betting — Not taxed Pool betting 303,944 37½ per cent. of stake Casino gaming 57,367 Premises licence of £250 plus graduated percentages of gross gaming yield bands, varying between 2½ per cent, and 33⅓ per cent. Gaming machines 98,631 Machine licence of £150 to £960, dependent on the amount of payout and the cost to play Bingo 67,432 10 per cent, of stake money paid for cards plus l/9th of added prize money Lotteries — Not taxed Most gambling is exempt from VAT, but the tax is chargeable on the net take of gaming machines and on certain fees to participate in bingo. It is not possible to calculate the VAT yield from information provided on VAT returns.