B&G

betting and gaming - a general term covering all the excise duties that relate to any gambling activity. The specific duties are:

General Betting Duty (paid by bookmakers);

Gaming Duty (paid by casino operators);

Lottery Duty;

Bingo Duty; and

Amusement Machine Licence Duty (paid by operators of gaming machines, fruit machines, quiz machines etc). HM Customs & Revenue Glossary