Bingo Duty is paid on the profits from organising and promoting bingo games played in the UK, except:[5]
- bingo played at home
- bingo on a machine that is covered by Machine Games Duty
- non-profit making bingo, where the organiser does not charge a player a fee to take part
- bingo at certain amusement arcades and travelling fairs, if the stakes and prizes are below specific limits
Small-scale bingo is also exempt from Bingo Duty if promoted by a club, organisation or other association of people that does not have a bingo operating licence, provided that either of the following apply:
- players are restricted to members of a club or organisation or their guests
- winnings or stakes do not exceed £500 on any one day, or £7,500 within any period of 4 or 5 weeks, ending on the last Sunday of each calendar month
Bingo played remotely (for example, over the internet) is liable to Remote Gaming Duty. This must also be paid on bingo offered to the United Kingdom remotely from offshore.