Income to Treasury from egaming

Summary

The request sought the total income received by the Isle of Man Treasury from the gaming sector for the 2016/17 financial year, specifically regarding taxes and duties. The Treasury disclosed the total sum and its breakdown, while also explaining that gambling license fees are managed separately by the Gambling Supervision Commission.

Key Facts

• Total income attributable to the gaming sector for 2016/17 was £19.976m.
• Income from companies classified as e-gaming (ITIP and National Insurance) totaled £14.869m.
• Gambling Duties contributed £5.108m to the total.
• Gaming license fees are collected by the Gambling Supervision Commission (GSC) as a statutory board.
• The GSC is revenue-funded, meaning its net surplus is accounted for within the Government's general revenue position.

Data Disclosed

• £19.976m
• £14.869m
• £5.108m
• 2016/17
• 2017-11-30
• 2017-12-19
• IM112209I
• GD 2017/0048

Data Tables (1)

Full Response Text

The Treasury

Yn Tashtey

,

REFERENCE NUMBER: IM112209I REQUEST UNDER THE FREEDOM OF INFORMATION ACT 2015 (“the Act”)

Thank you for your request dated 30 November 2017 and for the clarification you subsequently provided.

Your request

You asked: -

What is the sum total of the income received by the Isle of Man Treasury that is attributable to the entirety of the gaming sector located on the Isle of Man? (i.e. for the whole sector not for individual companies within the sector which would obviously be commercially sensitive)

You subsequently clarified that the income you were interested in related to Income Tax, National Insurance and Customs duties and that you wished to receive information relating to the most recent year.

Within your clarification you also raised a supplementary question about how gaming licence fees are collected and how they reach the revenue account; our response that follows will seek to provide additional information in that regard.

Response to your request

The sum total of income received by Treasury which is attributable to the gaming sector located in the Island during the 2016/17 financial year was £19.976m.

The sum is made up of income received by Treasury in the form of Income Tax Instalment Payments (ITIP), National Insurance and Gambling Duties. It may be helpful for you to note that the total value recorded in the tax system for companies that have classified themselves as e-gaming for 2016/17 was £14.869m. This amount Freedom of Information Seyrsnys Fysseree

The Treasury Government Office,
Douglas Isle of Man,
British Isles IM1 3PU

Telephone (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im Date: 19 December 2017

is inclusive of both ITIP and National Insurance income. The income received in the form of Gambling Duties amounted to £5.108m. This figure is included in the Isle of Man Government Accounts for 2016/17 (page 39), which can be found through the following link: -

https://www.gov.im/media/1359110/iom-government-accounts-dark-blue-book-2016- 17.pdf

The range of income Treasury received during 2016/17 is detailed on pages 39 to 41 of the Accounts.

In relation to your supplementary question regarding the collection of gaming licence fees etc.; I can advise you that as a statutory board, fee income collected and received by the Gambling Supervision Commission (GSC) is accounted for within that entity, which has its own income and expenditure budgets. As that particular statutory board is Revenue-funded, the net surplus achieved by the GSC is accounted for within Government’s overall general revenue position, as opposed to being retained by the GSC for its own purposes. The total income received by the GSC during the 2016/17 financial year is reported in the GSC’s Annual Report which was laid before Tynwald in on 12 December 2017 (reference GD 2017/0048). The relevant income figures are found on page 31 of the GSC’s Annual Report which is available through the following link: -

http://www.tynwald.org.im/business/opqp/sittings/Tynwald%2020162018/2017-GD- 0048.pdf

Your right to request a review
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1. Whether we have responded to your request for information in accordance with Part 2 of the Freedom of Information Act 2015; or 2. Whether we are justified in refusing to give you the information requested.
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More detailed information on your right to a review can be found on the Information Commissioner’s website at www.inforights.im/. Should you have any queries concerning this letter, please do not hesitate to contact me.
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Yours sincerely,

FOI Coordinator, the Treasury