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The Gambling Duties Act imposes gambling duty on the taxable gambling undertakings as follows:

1. Totalisator betting operations for totalisator bets made in connection with any horse race and other totalisator bets;

2. General betting operations for fixed odds bets or cash out bets made in connection with any sporting event and other general bets;
3. Lotteries for any luck draw or raffle or any other lottery except a trade promotion lottery;
4. Sweepstakes; and
5. Gaming machines in any non-casino premises. 

For betting operation, lotteries and sweepstakes that are conducted by an authorised betting operator and authorised lottery promoter (excluding clubs and societies), please refer to Betting, Lotteries and Sweepstakes.

For operation of gaming machines and lotteries (e.g. tombola, continuous lucky draw and single lottery) by the clubs or societies established for purposes not directly connected with gaming, wagering or lotteries, please refer to Gaming Machines, Tombola, Continuous Lucky Draw and Single Lottery.