VBANDG21100 | Remote gambling: what is remote gambling?
From HM Revenue & Customs · VAT Betting and Gaming Guidance
This is gambling that usually takes place when a person gambles using remote communications. This may be offered by means of the Internet, telephone, television and radio (or other future technological advances), and it includes betting (such as on horse racing and football), bingo, lotteries and casino games (such as roulette and slots)