Commentary

RCB/1/11 VAT and AMLD—HMRC's treatment of electronic lottery machines and bingo machines

Part V16 Forms and other HMRC material

RCB/1/11 VAT and AMLD—HMRC's treatment of electronic lottery machines and bingo machines

RCB/1/11 VAT and AMLD—HMRC's treatment of electronic lottery machines and bingo machines

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

1 Lottery machines

VAT

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.

Background

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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