SAC Code
999692
Description
Gambling and betting services including similar online services
New Rate
Old Rate
Notes
This SAC explicitly covers gambling, betting, casinos and similar services. Earlier, the standard rate was 28% on face value of bets for such services. With the rationalisation that withdraws the 28% slab from most services and does not list this SAC in the 40% demerit bucket, the typical rate to show from 22 Sep 2025 is 18% with ITC, while noting that certain online money gaming periods had distinct 28% rules in earlier years.