Commentary

RCB/7/07 VAT—cash bingo—accounting for VAT on participation and session fees

Part V16 Forms and other HMRC material

RCB/7/07 VAT—cash bingo—accounting for VAT on participation and session fees

RCB/7/07 VAT—cash bingo—accounting for VAT on participation and session fees

Revenue & Customs Brief, Issue 7. 1 February 2007

This brief is about participation and session fees paid by cash bingo players. It clarifies HM Revenue & Customs' policy on how to calculate those fees for VAT purposes.

Background

Participation and session fees charged for taking part in bingo played for cash prizes on premises licensed or registered under Part II of the Gaming Act 1968 (sometimes termed “mainstage” cash bingo) are consideration for standard-rated supplies. Stake money, the amount risked by the player, all of which must be returned as winnings, is not payment for a supply and so is outside the scope of VAT.

Where participation and session fees and

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