Casino Control (Casino Tax) (Amendment) Regulations 2026

These Regulations are the Casino Control (Casino Tax) (Amendment) Regulations 2026 and come into operation on 21 September 2026.

In the Casino Control (Casino Tax) Regulations 2010 (G.N. No. S 59/2010) (called in these Regulations the principal Regulations), in regulation 2 —

delete the definition of “cashless wagering system”;

in the definition of “drop”, in paragraph (b), delete “and” at the end;

in the definition of “drop”, after paragraph (b), insert —“(ba)in relation to a gaming program, means the aggregate value of electronic credit transfers made to the gaming program; and”; and

replace the definitions of “electronic credit transfer”, “electronic credits” and “gaming day” with —“ “electronic credit transfer” and “electronic credits” have the meanings given by regulation 2 of the Casino Control (Prescribed Casino Chips) Regulations 2026 (G.N. No. S 648/2026);“gaming day” means a period fixed by the casino operator for the purposes of determining the net win for any table game mentioned in regulation 11(1) for a particular day, which may comprise different periods starting and ending at different times for different types of table games;”.

In the principal Regulations, after regulation 2, insert —“ “Casino chips” excludes “electronic credits”2A. In these Regulations, a reference to casino chips excludes electronic credits.”.

In the principal Regulations, in regulation 3 —

in paragraph (a), replace “regulation 3” with “regulation 3B”; and

in paragraph (b), replace “regulation 4 of the Casino Control (Credit) Regulations 2010” with “regulation 3C of the Casino Control (Credit) Regulations 2010 or is disqualified as a premium player under regulation 4 of those Regulations”.

In the principal Regulations, in regulation 8(1)(c) —

in sub-paragraph (ii), delete “and” at the end; and

after sub-paragraph (ii), insert —“(iia)regulation 12A, for games played on a gaming program; and”.

In the principal Regulations, in regulation 12(1), in the definition of “Y5”, replace “ “Attendant Paid Jackpot” ” with “ “Attendant Paid Jackpots” ”.

In the principal Regulations, after regulation 12, insert —“Net win for games played on gaming program12A.—

Subject to paragraph (3), the net win in a reporting period for games played on any gaming program must be determined by ascribing the values of the data from the respective meters of the gaming program to the formula, as follows:where —

YA1 is the data from the meter labelled “Coin In” for the reporting period;

YA2 is the data from the meter labelled “Coin Out” for the reporting period;

YA3 is the data from the meter labelled “Machine Paid External Bonus Payout” for the reporting period;

YA4 is the data from the meter labelled “Machine Paid Progressive Payout” for the reporting period;

YA5 is the data from the meter labelled “Attendant Paid Jackpots” for the reporting period;

YA6 is the data from the meter labelled “Attendant Paid External Bonus Payout” for the reporting period; and

YA7 is the data from the meter labelled “Attendant Paid Progressive Payout” for the reporting period.

There must be allowed to a casino operator a deduction from the net win computed in accordance with paragraph (1) of any other prize not recorded by the meters of the gaming program referred to in that paragraph, which was paid out by the casino operator to any player as winnings on a game played on the gaming program, as a result of the player having placed a bet on the game.

Where, in the opinion of the Comptroller, the net win for any gaming program or programs in a reporting period or any part thereof cannot be determined with reasonable accuracy under paragraph (1), due to —

a malfunction of the gaming program or programs or the electronic device or devices used with the gaming program or programs to play the game or games;

an adjustment of any meter of a gaming program for which no reasonable explanation has been given to the satisfaction of the Comptroller; or (c)for any other reason,the Comptroller may to the best of the Comptroller’s judgment assess the net win for the gaming program or programs by the formulawhere —

YA8 is the drop for the gaming program for the reporting period or part thereof; and

YA9 is the total value of jackpot payouts as a result of the bets placed on the gaming program for the reporting period or part thereof.”.

In the principal Regulations, in regulation 14(4)(b), after “12”, insert “, 12A”.

In the principal Regulations —

in the following provisions, after “gaming machine”, insert “or gaming program”:Regulation 2, definitions of “counter game”, “jackpot payout” and “progressive payout”Regulation 5(3)(b)(i) and (ii) and (d);

in the following provisions, replace “chips” wherever it appears with “casino chips”:Regulation 2, definitions of “drop” and “jackpot payout”Regulation 5(3)(b)(ii) and (c)Regulation 8(1)(a)Regulation 11(1), definitions of “X2”, “X3”, “X4” and “X5”Regulation 13, definition of “Z2”Regulation 20(1)(a), (c) and (e);

in regulation 2, after the definition of “reporting period”, insert —“ “table game” means a game that is played at a table;”;

in regulation 2, in the definition of “tournament”, replace the semi‑colon at the end with a full-stop;

in regulation 2, delete the definition of “wagering voucher”;

in the following provisions, replace “chip” wherever it appears with “casino chip”:Regulation 9(1)(a)Regulation 20(1) and (3)Regulation 20(6), definitions of “non‑premium chip” and “premium chip”;

in regulation 10, replace “game or gaming machine” wherever it appears with “game, gaming machine or gaming program”; and

in regulation 14(4), after “gaming machines”, insert “or gaming programs”.

Despite regulation 2(d), in a case where the gaming day as defined in regulation 2 as in force immediately before 21 September 2026 (called the old definition) for a table game expires after midnight of that date, the net win for that table game is to be determined in accordance with regulation 11 of the principal Regulations (as in force on or after that date) read with the old definition.