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Official guidance
VAT Betting and Gaming Guidance

VBANDG13000 · Machine games: treatment of tokens and prizes awarded from machines

  • VBANDG13050 · General position of tokens
  • VBANDG13150 · Replayable tokens exchanged for prize goods
  • VBANDG13200 · Non-replayable tokens
  • VBANDG13350 · Machine game": treatment of tokens and prizes awarded from machines: potential areas of incorrect VAT treatment of tokens
  • VBANDG13450 · Circulation of replayable tokens - new tokens entering the system/exchanges for goods
  • VBANDG13500 · Exchange of tokens for cash in machine by a business
  • VBANDG13650 · Circumstances where a business need not account for VAT on tokens on a separate machine basis
  • VBANDG13700 · Machines awarding prizes of goods
  1. Machine Games: contents
  2. Machine games: treatment of tokens and prizes awarded from machines: contents

VBANDG13000 | Machine games: treatment of tokens and prizes awarded from machines: contents

From HM Revenue & Customs · VAT Betting and Gaming Guidance

Contents8 entries

  1. VBANDG13050Machine games: treatment of tokens and prizes awarded from machines: general position of tokens
  2. VBANDG13150Machine games: treatment of tokens and prizes awarded from machines: replayable tokens exchanged for prize goods
  3. VBANDG13200Machine games: treatment of tokens and prizes awarded from machines: non-replayable tokens
  4. VBANDG13350Machine game": treatment of tokens and prizes awarded from machines: potential areas of incorrect VAT treatment of tokens
  5. VBANDG13450Machine games: treatment of tokens and prizes awarded from machines: circulation of replayable tokens - new tokens entering the system/exchanges for goods
  6. VBANDG13500Machine games: treatment of tokens and prizes awarded from machines: exchange of tokens for cash in machine by a business
  7. VBANDG13650Machine games: treatment of tokens and prizes awarded from machines: circumstances where a business need not account for VAT on tokens on a separate machine basis
  8. VBANDG13700Machine games: treatment of tokens and prizes awarded from machines: machines awarding prizes of goods
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