§ Mr. Laurence RobertsonTo ask the Chancellor of the Exchequer what amount was received by the Treasury from taxes and duties on the casino industry in the last year for which figures are available. [36826]
§ Dawn Primarolo[holding answer 31 March 1998]: The level of revenue in 1997 from Gaming duty was £90 million. Separate figures are not available for other taxes such as VAT and Corporation tax.
§ Mr. Heathcoat-AmoryTo ask the Chancellor of the Exchequer what the top rate of gaming duty is in(a) the United Kingdom, (b) France, (c) Germany, (d) Belgium, (e) the Netherlands and (f) the Republic of Ireland. [36186]
§ Dawn Primarolo[holding answer 25 March 1998]: Gaming Duty is not levied in exactly the same way in each of these countries but information, taken mainly from the latest version of the "Inventory of Taxes levied in the Member States of the European Union" (16th Edition), shows that, at 1 January 1996, the situation was as follows:
- (a) In the United Kingdom, the highest current rate of gaming duty is 33; per cent.
- (b) In France, the takings of gambling clubs and houses are subject to a progressive rate on their annual takings. The rates are not specified, but previous information suggests that the top rate has been 80 per cent.
- (c) In Germany, bets on the results of horse and greyhound races, lotteries, bingo and similar games of chance and football pools are subject to a tax on the amount of the bets or prizes of 16; per cent. Separate information suggests that this has been supplemented by a special casino fee charged at up to 80 per cent. of gross gaming yield.
- (d) In Belgium, the maximum rate on the gross gaming yield is 40 per cent., except in the Flemish community where it is 44 per cent.
- (e) In the Netherlands, a duty of 33; per cent. is levied on all the gross gaming winnings of a casino.
- (f) Casinos are prohibited in the Republic of Ireland.