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Contents

Official guidance

VAT Betting and Gaming Guidance

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VBANDG00500 · Data Protection
VBANDG01100 · Scope of this guidance
VBANDG01300 · Background and scope of the exemption
VBANDG01500 · European VAT law
VBANDG01600 · UK VAT law
VBANDG01800 · Policy responsibility and advice
VBANDG01900 · Public notices on gambling issues
VBANDG03000 · Exceptions to the exemption
VBANDG04000 · Unlawful gaming
VBANDG05000 · Services connected with betting and gaming but not covered by the Group 4 exemption
VBANDG06000 · Machine Games
VBANDG14000 · Bingo
VBANDG16000 · Casinos
VBANDG17000 · Lotteries
VBANDG21000 · Remote gambling
VBANDGUPDATE001 · VAT: Betting and Gaming Guidance: update index
VBANDGUPDATE130212 · VAT Betting and Gaming Guidance: recent changes

VAT Betting and Gaming Guidance
Public notices on gambling issues

VBANDG01900 | Public notices on gambling issues

From HM Revenue & Customs · VAT Betting and Gaming Guidance

VAT Notice 701/29 Betting, gaming and lotteries
Excise Notice 451a General Betting Duty
Excise Notice 452 Machine Games Duty
Excise Notice 453 Gaming Duty
Excise Notice 457 Bingo Duty
Excise Notice 458 Lottery Duty