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            Taxation

            Rank makes a significant contribution to the British economy through tax and employment, as well as benefiting the economies of Spain, Belgium, Gibraltar and Alderney through businesses based in or operating in those territories.

            In the year 2018/19 Rank paid £191.1m (2017/18: £187.8m) to tax authorities and local governments in irrecoverable VAT, gambling taxes, corporate tax, employer’s national insurance and local business rates. Rank has provided employment to approximately 8,400 (2017/18: 10,000) people across the Group. The broader impact of Rank’s operations, including taxes paid by supplier companies, is harder to quantify but no less significant. 

             

            UK tax regime

              Gaming duty/ Gross profits tax
            Mecca  
            Category B3 gaming machines 20%
            Category C gaming machines 20%
            Category D gaming machines 5%
            Main stage bingo 10%
            Interval bingo 10%
            meccabingo.com1 21%
            Grosvenor casinos  
            Casino games and poker
            (tax on gaming win in a six-month period)
            15% – £0 to £2,423.5k
              20% – £2,423.5k to £4,094k
              30% – £4,094k to £7,019.5k
              40% – £7,019.5k to £13,195k
              50% – over £13,195k
            Category B1 gaming machines 20%
            grosvenorcasinos.com1 21%

            1 Rank’s online business is based offshore (Alderney, Channel Islands) and has been subject to UK remote gaming duty with effective from 1 December 2014

             

            Spanish tax regime

              Bingo duty1 Remote Gaming Duty2 Licence (annual average)
            Bingo tax set by region 5% to 25%
            Category B2/3 gaming machines €3,650
            Multi-post electronics €10,600
            enracha.es and YoBingo.es 20%

            1 Calculated as a percentage of stake
            2 20% with effect from 1 July 2018

             

            Belgian tax regime

              Gaming duty
            Table games 33% – €0 to €865k
              44% – over €865k
            Electronic roulette / amusement machines 20% – €0 to €1,200k
              25% – €1,200k to €2,450k
              30% – €2,450k to €3,700k
              35% – €3,700k to €6,150k
              40% – €6,150k to €8,650k
              45% – €8,650k to €12,350k
              50% – over €12,350k
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