Commentary

701/29/17 Betting, gaming and lotteries

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/29/17 Betting, gaming and lotteries

Part V8 HMRC Notices | Commentary

701/29/17
Betting, gaming and lotteries

March 2017

This notice cancels and replaces Notice 701/29 “Betting and Gaming” (February 2013)

1 Introduction

Main narrative treatment—V4.131.

1.1 What is this notice about?

This notice explains how VAT applies to betting and gaming in general. It also explains how VAT applies to bingo, lotteries, and gaming and amusement machines.

1.2 What has changed?

The technical content of this notice remains the same but some minor changes have been made to paragraphs 1, 1.4, 2.2, 3.1, 4.7, 4.8, 9.2, 11.2., 11.3, 11.4 and 11.5.

1.3 The law

The relevant VAT law is Group 4, Sch 9 and VATA 1994 ss 23 and 23A.

1.4 Where can I find other information on betting, gaming and lotteries?

Related notices are—

  1.  

    —     Notice 452: Machine Game Duty.

  2.  

    —     Notice 453: Gaming Duty

  3.  

    —     Notice 454: Amusement Machine Licence Duty

  4.  

    —     Notice 455a: Remote Gaming Duty

  5.  

    —     Notice 457: Bingo Duty

  6.  

    —     Notice 458: Lottery Duty

  7.  

    —     The Gambling Commission

  8.  

    —     The Department of Culture, Media and Sport

  9.  

    —     Excise Info Note 01/12: Machine Games Duty (MGD) tax summary note

  10.  

    —     Excise Info Note 02/12: Amusement Machine Licence Duty – Machine Games Duty Transition

  11.  

    —     Excise Info Note 03/12: Machine Games Duty and VAT

You may also wish to refer to—

  1.  

    —     Notice 452: Machine Game Duty.

  2.  

    —     The Gambling Commission

  3.  

    —     The Department of Culture, Media and Sport

2 Liability

Main narrative treatment—V3.264, V4.131.

2.1 What is the liability of betting and gaming?

The provision of facilities for betting, which includes pool betting, or for playing games of chance, is normally exempt from VAT

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