Ed is right, as usual. However, this method of counting penalty tricks, while common enough, often confuses people. In a publication called "Duplicate Bridge Rules Simplified", which is exactly what it says, there is a method suggested by someone in the publisher's office, and here it is:
PROCEDURE WHEN A REVOKE IS ESTABLISHED
How many tricks did the OFFENDING SIDE win from the revoke trick onwards (INCLUDING the revoke trick)?
.. there is no Penalty. ONE:
.. PENALTY .. ONE TRICK transferred.
TWO or MORE:
Did the revoke card win the revoke trick?
YES .. PENALTY .. TWO TRICKS transferred.
NO .... Did the OFFENDER (not his Partner) win a subsequent trick with a card that could have been legally* played to the revoke trick?
.. YES .. PENALTY .. TWO TRICKS transferred.
.. NO .... PENALTY .. ONE TRICK transferred.
* Note: this refers to “a card that could have been LEGALLY played to the revoke trick”, not necessarily reasonably!
Tricks are transferred as shown to the opponents at the end of the hand. If the revoke penalty is insufficient compensation for the non-offenders then see RESTORING EQUITY on page 30.
Incidentally, this booklet was revised by me, but I am not claiming any credit whatever for the above!
If anyone would like to purchase a copy then write to Mr Bridge <email@example.com> Since it is written for an English audience there will be some English regulations that do not apply elsewhere, but in general it is helpful for club Directors everywhere!!!