§ Mr. DismoreTo ask the Chancellor of the Exchequer what differences in taxation methods apply between bets placed in(a) casinos and (b) betting shops; and if he will make a statement. [14911]
§ Dawn PrimaroloThe gross gaming yield duty of a casino is liable to gaming duty. The gross gaming yield consists of the total value of stakes, minus players' winnings, on games in which the house is banker and participation charges on games in which the bank is shared by players.
624WGaming duty is a tiered duty which ranges from 2½ per cent. to 33⅓ per cent. It is charged on each set of premises at which dutiable gaming takes place. The present charging structure for each set of premises is shown below.
Part of gross gaming yield Rate (per cent.) The first £450,000 2½ The next £2,250,000 12½ The next £2,700,000 25 The remainder 33⅓ Bets placed with a bookmaker in a betting shop are liable to general betting duty. Duty is due on the total amount staked by betters on all off-course bets. The rate of general betting duty is currently 6;¾ per cent.
§ Mr. DismoreTo ask the Chancellor of the Exchequer what plans he has to review the system of taxation of casinos. [14912]
§ Dawn PrimaroloGaming duty replaced gaming licence duty on 1 October 1997. A post-implementation review will be conducted after 12 months to evaluate the impact of the changes.
§ Mr. DismoreTo ask the Chancellor of the Exchequer what is the current licence fee paid by casinos; and if he will make a statement. [14913]
§ Dawn PrimaroloThe requirement for a revenue gaming licence for casinos was removed when gaming duty replaced gaming licence duty on 1 October 1997.
§ Mr. DismoreTo ask the Chancellor of the Exchequer what was, in each of the last three years(a) the total amount taken by the casino industry across gaming tables and (b) the total amount paid by the casino industry by way of gaming licence duty in (i) Greater London and (ii) the United Kingdom excluding Greater London. [14914]
§ Dawn PrimaroloCustoms do not record gaming licence duty receipts in a manner which allows for regional analysis. The annual receipts for the last three years are shown below.
Gaming licence duty receipts (£'000s) Number 1994–95 72,263 1995–96 84,087 1996–97 79,407