Exemption ― betting, gaming, dutiable machine games and lotteries

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Exemption ― betting, gaming, dutiable machine games and lotteries

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

This guidance note provides an overview of the VAT treatment of betting, gaming and lotteries.

Betting and gaming

The provision of any facilities for the placing of bets or for the playing of any game of chance for a prize is exempt from VAT.

Betting

A bet has been defined as ‘the staking of money or other value on the event of a doubtful issue’.

Game of chance

VATA 1994, Sch 9, Pt II, Group 4, Note 2 states that a game of chance:

  1. 1)

    “includes ―

    1. i)

      a game that involves both an element of chance and an element of skill,

    2. ii)

      a game that involves an element of chance that can be eliminated by superlative skill, and

    3. iii)

      a game that is presented as involving an element of chance...”

This does not include a game of sport. It is either a game of pure chance, such as roulette or dice, where the player cannot influence the result, or a game

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Powered by Tolley+
  • 22 Aug 2025 06:40

Popular Articles

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Relief for employee share schemes

Relief for employee share schemesRemuneration expenses are generally deductible for corporation tax purposes as they are considered to be incurred wholly and exclusively for the purposes of the trade. However, expenses relating to shares are usually classed as capital and are therefore not

14 Jul 2020 13:21 | Produced by Tolley Read more Read more

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

14 Jul 2020 11:13 | Produced by Tolley Read more Read more