The duty to differentiate
Think tank: Social Market Foundation
Author(s): Dr James Noyes
July 29, 2025
This report from UK think tank the Social Market Foundation examines how gambling tax reform can raise revenue for the government and save British horse racing.
As the Government considers reshaping the way it taxes remote gambling, this report makes a compelling case against harmonising duties across betting and gaming.
Instead, it argues for a smarter, fairer system of differentiated rates – one that taxes harmful, low-employment online casino products more and supports traditional sectors like horse racing.
The proposals could raise up to £2 billion annually while reducing harm and boosting public value.
