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Official guidance
VAT Betting and Gaming Guidance

VBANDG06000 · Machine Games

  • VBANDG06500 · Machine Games: Public Notice
  • VBANDG07000 · Amusement and gaming machines: extracts from relevant legislation
  • VBANDG08000 · What is a machine game?
  • VBANDG10000 · Liability of other supplies associated with machine games
  • VBANDG11000 · Gaming and amusement machines: the taxable person - who should account for VAT on the machine takings?
  • VBANDG12000 · "Relevant machine games": accounting for VAT on machine takings
  • VBANDG13000 · Treatment of tokens and prizes awarded from machines
  1. Machine Games: contents
  2. Machine Games: Public Notice

VBANDG06500 | Machine Games: Public Notice

From HM Revenue & Customs · VAT Betting and Gaming Guidance

There is a Public notice covering the VAT treatment of machine games - VAT Notice 701/29 Betting, gaming and lotteries.

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