RCB/70/09 Electronic lottery terminals

Part V16 Forms and other HMRC material

RCB/70/09 Electronic lottery terminals

RCB/70/09 Electronic lottery terminals

Revenue & Customs Brief, Issue 70. 18 November 2009

This Revenue & Customs Brief outlines HM Revenue & Customs (HMRC) policy in relation to amusement machines known as “electronic lottery terminals” and their liability to VAT and Amusement Machine Licence Duty (AMLD).


HMRC is aware that certain gaming machines are being marketed as “electronic lottery terminals”. The manufacturers argue that the product constitutes a lottery that is exempt from VAT and lottery duty, and outside the scope of AMLD. HMRC does not accept this as these “electronic lottery terminals” are completely different from the lottery ticket dispensers or vending machines typically found in members' clubs.


Certain machines being marketed as “electronic lottery terminals” are gaming machines as they fall within the definitions of a gaming machine set out in VATA s 23 and s 25 of the Betting and

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