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Remote betting on UK horse racing will be excluded from the new duty rate, as will any bets placed via self-service betting terminals on licenced premises, and these will instead remain chargeable at a rate of 15%. The new duty rate of 25% for remote betting will be chargeable on profits from remote betting from 1 April 2027 onwards. Consequently, the government will not proceed with introducing a Remote Betting and Gaming Duty rate, and will instead introduce changes that retain a differential between rates on remote betting and gaming duties. The government will therefore implement a lower tax rise for remote betting than remote gaming, while keeping General Betting Duty at 15%. Bets placed via self-service betting terminals on licenced betting premises will not be treated as being placed remotely and will remain subject to the 15% rate for general bets.
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