Commentary

RCB/59/07 VAT—gambling participation fees, including bingo and remote gambling

Part V16 Forms and other HMRC material

RCB/59/07 VAT—gambling participation fees, including bingo and remote gambling

RCB/59/07 VAT—gambling participation fees, including bingo and remote gambling

Revenue & Customs Brief, Issue 59. 23 August 2007

Introduction

HMRC has revised the scope of the exemption for gamgling participation fees in the light of, and to coincide with the introduction of, the Gambling Act 2005, which comes into force on 1 September 2007. From that date, the changes to VAT legislation also apply.

Existing law

Until 1 September 2007, charges made under the Gaming Act 1968 or the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985, to take part in a game of chance, are taxable at the standard rate. In effect,

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