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Exemption ― betting, gaming, dutiable machine games and lotteries


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Exemption ― betting, gaming, dutiable machine games and lotteries


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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This guidance note provides an overview of the VAT treatment of betting, gaming and lotteries.

Betting and gaming

The provision of any facilities for the placing of bets or for the playing of any game of chance for a prize is exempt from VAT.

Betting

A bet has been defined as ‘the staking of money or other value on the event of a doubtful issue’.

Game of chance

VATA 1994, Sch 9, Pt II, Group 4, Note 2 states that a game of chance:

  1. 1)

    “includes ―

    1. i)

      a game that involves both an element of chance and an element of skill,

    2. ii)

      a game that involves an element of chance that can be eliminated by superlative skill,

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  • 28 Oct 2022 12:06

Home/ Tolley Tax Guidance/ Value Added Tax / Determining VAT liability

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