Question to the Scotland Office:

To ask His Majesty's Government whether they have conducted any economic analysis of the potential financial impact of their proposed remote betting and gaming duty in Scotland on (1) the horseracing industry, and (2) other businesses supported by horseracing.

As part of the consultation process, the UK Government has engaged with a wide range of stakeholders and continues to work with representatives of horseracing to identify any potential unintended consequences for the sector, and how they might be mitigated.

The Government’s consultation on proposals to simplify the current gambling tax system by merging the three current taxes that cover remote (including online) gambling closed on 21 July 2025. Responses are now being analysed and a response to the consultation will be published at Budget 2025.  The consultation relates to the structure of gambling duties, and no decision has yet been made on rates. If any changes are made to gambling duties at Budget following the consultation, legislation will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.