RCB/1/11 VAT and AMLD—HMRC's treatment of electronic lottery machines and bingo machinesRevenue & Customs Brief, Issue 1. 19 January 2011This Brief explains HM Revenue & Customs' (HMRC's) position following the Tribunal decision in Oasis Technologies (UK) Limited (Case ref TC00581). It also explains the treatment of electronic bingo machines1 Lottery machinesVATThe Tribunal agreed with HMRC that the Oasis Electronic Lottery Ticket Vending Machine (ELTVM) is a gaming machine. However, the Tribunal found that the Oasis ELTVM also grants the right to participate in a lottery and that the takings from this machine are exempt from VAT. HMRC is not appealing the decision.BackgroundOasis hired out ELTVMs to private members' clubs and sold them virtual electronic lottery tickets for use in the machines. There was no issue concerning the liability of these supplies.
Revenue & Customs Brief, Issue 1. 19 January 2011
This Brief explains HM Revenue & Customs' (HMRC's) position following the Tribunal decision in Oasis Technologies (UK) Limited (Case ref TC00581). It also explains the treatment of electronic bingo machines
The Tribunal agreed with HMRC that the Oasis Electronic Lottery Ticket Vending Machine (ELTVM) is a gaming machine. However, the Tribunal found that the Oasis ELTVM also grants the right to participate in a lottery and that the takings from this machine are exempt from VAT. HMRC is not appealing the decision.
Oasis hired out ELTVMs to private members' clubs and sold them virtual electronic lottery tickets for use in the machines. There was no issue concerning the liability of these supplies.
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