It’s fair to say that UK gambling taxation is going through its biggest shake-up in years, and much of the coverage has focused on online operators facing a Remote Gaming Duty rise from 21% to 40%. Less attention has gone to what this means for land-based operations. Gaming halls, such as casinos, it turns out, are not the primary target of these reforms, and several operators see this as an opportunity rather than a threat.
A Tax Rise That Bypasses The High Street
Gaming Duty, the tax that applies specifically to land-based casinos, has been left largely unaffected. Its band remains frozen until the 2026/27 financial year, after which they’ll simply track inflation via the usual RPI uprating. Machine Gaming Duty, charged on physical gaming machines, hasn’t moved either. Compare that with the online sector, where Remote Gaming Duty has nearly doubled, and it’s very clear that the Treasury has aimed its biggest increases at digital “casino-style” products rather than bricks-and-mortar venues.
Refurbishment Over Retreat
That relative breathing room appears to be feeding into fresh investment rather than caution. Bally’s, for example, recently relaunched its first UK land-based casino at The Gate in Newcastle, rebranding the former Aspers site into a 24-hour venue with gaming tables, a poker room and electronic roulette tables. Grosvenor has improved its Birmingham-based venues too, with more top casino games available to play than ever before.
None of the above reads like an industry bracing for a massive tax hit. Instead, it reads like operators betting that footfall is where growth sits next, over online play. GENDA, a Japanese firm, made an intriguing move too. They acquired Inspired Entertainment’s UK portfolio of over 10,000 machines across over 150 gaming centres. It’s a deal that’s been struck from confidence rather than from a place of distress.
More Room To Manoeuvre
Regulatory changes are helping to reinforce that confidence. The Casinos (Gaming Machines and Mandatory Conditions) Regulations 2025 raised the number of machines a small casino can offer per gaming table from two to five, albeit still capped at 80 overall. The minimum table gaming area required for small casinos has also been halved from 500 to 250 square metres, giving operators more flexibility over how they use their floor space. Converted casinos, those that switched from other uses, now have clearer rules too, including being permitted to offer betting facilities on a tiered basis depending on venue size.
The New Levy — Not Without Cost
None of this means land-based operators escape entirely. A new statutory gambling levy is being introduced, set at around 0.5% of gross gambling yield for casinos and betting shops, one tier within a wider levy expected to raise roughly £90-100 million a year across the whole gambling industry to fund research, prevention and treatment work. It is, of course, a modest rate next to the online sector’s duty increase.
Conclusion
Putting it all together, the picture for land-based gaming halls looks more resilient than the headlines about a 40% online tax rate might suggest. Gaming Duty is frozen, machine and floor-space rules have loosened, and major brands are investing in venues. It’s also worth noting that Bingo Duty has been abolished too, which is great news for bingo halls. All in all, land-based gaming halls are more than coping with the new tax rules.
