BRITAIN'S three million mainly female bingo players pay far more in tax than their male counterparts at the bookies. And bingo is set to be hit even harder.

IT'S eyes down at the Mecca Bingo hall in Bolton town centre.

The place is packed and it's a Monday afternoon. There are very few tables free and everyone is having a great time.

But this scene soon could be a thing of the past in smaller bingo clubs as taxation and the smoking ban start to take their toll.

Large, extremely popular, venues like this one in Moor Lane are safer than most, but there are fears that smaller clubs could well bite the dust.

The major problem is that bingo has an added tax that is not applied to other forms of betting.

Managing director of Mecca Bingo, Simon Wykes, used to work at the Bolton town centre hall when it was just around the corner from its present site in Ashburner Street.

He said: "Bingo has been hit by a double taxation. We pay something called gross profit tax, like other gaming industries, but we also have to pay value added tax, which others do not.

"We just wanted to be treated fairly."

The Bingo Association is calling on the treasury to remove VAT on participation fees, putting bingo in line with other gaming activities.

And Mr Wykes said that once the smoking ban was introduced it would add a further burden.

He said: "It is a problem for us as many of our players do smoke. But we are no different to anyone else. This is a level playing field and we have to look at this as a challenge.

"But with the taxation it is not a level playing field. We pay VAT and this is not paid at the bookies," he said.

Bingo halls may suffer from the ban particularly as the vast majority of the profit they make is from selling refreshments - not from the bingo games. Many of the players could well choose to go outside to smoke between games, rather than buy a drink or a meal.

Although the two Bolton Mecca halls are not under threat - the other is in Breightmet - customers have been more than happy to add their names to the national "Stop Destroying My Bingo" petition - 500 so far and many more of the town centre club's 13,000 members look set to be joining the campaign.

Sue Swailes, aged 58, of Halliwell has played since she was 18.

She is a smoker but has made a decision to stop smoking when the ban is introduced - rather than stopping playing bingo.

"I love to come to bingo. It's a great social activity. There's always someone here that you know.

"It is my social life. I don't go out drinking and it gets me out of the house," she said.

Sue reckoned she spent around £100 a week on bingo, but a great deal is recouped through big wins.

Her niece, 32-year-old Kara Brooks also lives in Halliwell and enjoys going to the bingo with her aunt. It's a break from her six children and a chance to enjoy herself.

Like Sue, Kara does not go out drinking. "I feel safe when I come here. I wouldn't feel safe going out at night drinking in the town centre," said Kara.

Kara also spends around £100 a week on bingo. "I save my money up to spend on bingo and when I win I save that so I can come back and play," she said.

The Bolton hall is so popular that customers come from far and wide.

William Willetts, aged 53, travels with his mum, Nora, 78, from their Swinton home.

"We love the atmosphere and the fact we have made so many friends here. Bingo means a lot to older people in particular. There are lots of people who would be lost without bingo," said William.

The camaraderie is obvious. Pensioners are chatting with young women and the staff are popular with the customers.

Bingo caller Tom Henderson is one of those popular workers.

Tom, aged 53, said: "I love my job. It is different every day. The people who come to bingo are great.

"You meet new people all the time and make lasting friendships. It would be devastating for many bingo players if their club had to close. I know how important it is to people," he said.

Club manager Dave Barker said bingo should not be taxed as heavily as it is. "Taxing us twice is unfair. Why should people who play bingo suffer? If we weren't taxed so heavily we'd be able to offer bigger prizes to our customers," he said.

Bingo Association chairman, Sir Peter Fry, said: "The future burden of operation facing clubs will be intolerable for many, forcing them to close. The Government must take action now to prevent the industry from being forced into drastic decline with resulting loss of social facilities, jobs and community."