Gambling duties
Gaming duty bands – gaming duty bands will rise in line with RPI for accounting periods starting on or after 1 April 2014. 

Bingo duty – The rate of bingo duty will reduce to 10% for accounting periods starting on or after 30 June 2014. 

Machine games duty – the government will create a higher rate of machine games duty (MGD) at 25% for gaming machines where the charge payable for playing can exceed £5. This change will take effect from 1 March 2015. 

Remote gambling taxation – the taxation of remote gambling will move to a place of consumption basis. This will take effect from 1 December 2014.

GBGC Gambling Budget 2014 Summary

Horserace betting levy
The government has said it will consult on extending the horserace betting levy to offshore bookmakers. Later in 2014 it will also consult on what it describes as “wider levy reforms”. 
This consultation options have been set out before: 
• developing commercial arrangements 
• modernising the existing levy 
• horserace betting right 
Commercial and retail development 
The government’s review of the General Permitted Development Order will include consultation on creating a much wider ‘retail’ use class. This retail class would exclude betting shops and payday loan shops.