NATIONAL LOTTERY DUTY

That this House, seeking to ensure that the National Lottery will fulfil its purpose as a means of raising additional money for 'good causes', namely, the arts, sport, the heritage and charities; is concerned that the amount available for good causes will be reduced at source by the imposition of a duty of 12 per cent. on the tickets bought; bears in mind that every pound taken in tax on sales reduces the amount available for the 'good causes'; notes that the tax revenue derived from new activity generated by the operation of the National Lottery and the distribution of its proceeds, combined with a tax on winnings, will more than compensate the Exchequer for revenue lost by transfer of expenditure to the National Lottery; notes, further, that in many state lotteries taxation is imposed on winnings rather than on the stake and that this is fully accepted by the public at large; and calls upon the Government to table an amendment to the Finance (No. 2) Bill to provide for duty on the National Lottery to be imposed on winnings and not on the stake.