§ Mr. Frank FieldTo ask the Chancellor of the Exchequer what factors underlie the taxation rates relating to(a) the national lottery and (b) football pools. [5247]
§ Mr. OppenheimThe rate of lottery duty was set at 12 per cent. taking into account the extent to which spending was likely to be diverted from other taxed activities, including other forms of betting and gaming. The rate was set with the intention of being broadly revenue neutral.
The rates for the other betting and gaming duties have been set taking into account, among other things, the rates their markets could bear. The reductions in the rate of pool betting duty over recent years have been made to take into account pressure on the pool betting industry.