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Official guidance
VAT Betting and Gaming Guidance

VBANDG12000 · "Relevant machine games": accounting for VAT on machine takings

  • VBANDG12100 · "Relevant machine games": accounting for VAT on "relevant machine game" takings: basis of valuation of relevant machine game takings
  • VBANDG12200 · "Relevant machine games": accounting for VAT on "relevant machine game" takings: taxable takings calculation
  • VBANDG12500 · Dud coins
  • VBANDG12600 · Tax points
  • VBANDG12700 · Retail schemes
  1. "Relevant machine games": accounting for VAT on machine takings: contents
  2. "Relevant machine games": accounting for VAT on machine takings: dud coins

VBANDG12500 | "Relevant machine games": accounting for VAT on machine takings: dud coins

From HM Revenue & Customs · VAT Betting and Gaming Guidance

When takings are removed from machines, businesses may find that they contain foreign coins, fakes or facsimiles that players have inserted to obtain plays. These may be disregarded when calculating the taxable takings. We disregard the duds because they do not constitute consideration.

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