In review: licensing and taxation of gambling activities in United Kingdom
Personal licences are a guarantee that those occupying a position of trust within an operator are fit and proper individuals. The Commission has created a subcategory of gambling software licences to cover the situation where the provider is a host of the software when in operation. Private betting and gaming is permitted on domestic premises without a licence. The sale of lottery tickets can take place at normal retail premises or even on the street. Pools coupons can be collected and distributed through newsagents. It is also possible to collect pools coupons in newsagent's. There are also questions about whether gambling Software Licences are necessary.
Gambling services are generally subject to a gambling duty of 15% on net profits. Remote gambling duties have been set at 21%. The only lottery that is obliged to pay lottery duty is the National Lottery. Customers are not liable for income tax on gambling winnings. Online gambling is difficult to distinguish between operators and customers. It is sometimes difficult for operators to tell a customer from an operator. In the modern gambling environment of online gambling, it is possible to make a distinction between the two. The majority of customers are net losers. Some argue that gambling losses could be tax-deductible.