UK proposes new rules for gambling freeplays

The UK government has proposed changes to how freeplays, prizes, and tournament entries are treated for Remote Gaming Duty. The measure is intended to take effect from April 1, 2027, through amendments included in Finance Bill 2026–27.

The proposals introduce revised provisions for restricted play. These cover offers that waive all or part of a gaming payment, together with nonwithdrawable money supplied by or on behalf of a gambling provider.

The legislation would also specify when restricted play won through another restricted play is excluded from duty calculations. The proposed exclusion applies where no alternative benefit is offered in its place.

The changes also address prizes, interrupted games, and tournament payments

A benefit would qualify as a prize only where the published game rules require it to be paid or provided. Separate provisions would address when refunded gaming payments following an interrupted or terminated game can be treated as prizes.

The government also proposes changes concerning participation in tournaments and powers for HMRC to make further regulations. HMRC describes the package as reinforcing existing policy and forecasts no additional Exchequer revenue from the measure.

That announcement concerns qualifying gaming machines, while the freeplay proposals address calculations for remote gambling operators.