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Appendix 55B: VAT exemptions (United Kingdom)

55 United Kingdom

VAT exemptions are applied in the UK to the following (non-exhaustive list):

  1. Ìý

    •ÌýÌýÌýÌý Physical education and sports activities.

  2. Ìý

    •ÌýÌýÌýÌý Betting and gaming – including pool betting and games of chance.

  3. Ìý

    •ÌýÌýÌýÌý Bingo – including remote games played on the internet, telephone, television or radio.

  4. Ìý

    •ÌýÌýÌýÌý Lottery ticket sales.

  5. Ìý

    •ÌýÌýÌýÌý Online lottery games.

  6. Ìý

    •ÌýÌýÌýÌý Retailer

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