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IOM Gambling Duty Act Starts Soon
NEW ISLE OF MAN GAMBLING DUTY ACT COMES INTO FORCE NEXT YEAR
Subject to approval by the Tynwald, new Act introduces a single structure for local bookmaker, pools promoters and online gambling operators.
Subject to approval by the Tynwald, the Isle of Man's ancient parliament, new legislation affecting online gambling is due to come into force on the island early next year.
The Isle of Man Gambling Duty Act 2012 received Royal Assent in October 2012, and replaces the former general betting duty, pool betting duty and online gambling duty with a single duty of excise called "gambling duty," reports the publication Lowtax.com.
The new Act repeals and replaces a number of provisions in the Pool Betting (Isle of Man) Act 1961, the Betting Act 1970 and the Online Gambling Regulation Act 2001, but it is not concerned with machine games duty, lottery duty on National Lottery games, or land-based casino gaming.
Tax rates and liability for operators remain unchanged in the new Act, which is more flexible and better able to deal with technical and other developments, Lowtax reports.
The legislation is designed to create a consolidated and robust legislative framework underpinning an important business sector in the Island, while allowing for future development of the innovative and fast-moving industry.
The single structure will simplify the different laws and procedures in tax accounting under the old laws, and existing exemptions of permissions will be carried forward to the new Act. Credits or losses accrued will also be transferable to the new duty.
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