Betting duty is charged on the proceeds of lotteries and the net stake receipts from authorized betting on horse races and football matches conducted by a betting conductor , as well as on the contributions or subscriptions to authorized cash-sweeps. The Inland Revenue Department will not demand betting duty from winners of cash prizes from lucky draws, and will not issue bills or receipts on betting duty to them.

The public should stay alert of possible shams if they are notified of winning a cash prize and are asked to pay betting duty on the prizes.