Key requirements
The legislation consolidates the levy and collection of duty on lawful betting and lotteries. Relevant duty provisions under the Private Lotteries Act, Betting and Sweepstake Duties Act and earlier order were repealed. This change concerns the legal framework for gambling duties; it does not itself authorise gambling operations. Operators need the appropriate regulatory licence, and should use the current activity-specific IRAS guidance for calculations, return deadlines and payment procedures. Older records may refer to the repealed laws, so identify the period before deciding which framework applies.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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