Summary

Guidance on determining the liability of supplies relating to betting and gaming including gaming machines, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.

Contents

  1. VBANDG00500
    Data Protection
  2. VBANDG01100
    Scope of this guidance
  3. VBANDG01300
    Background and scope of the exemption
  4. VBANDG01500
    European VAT law
  5. VBANDG01600
    UK VAT law
  6. VBANDG01800
    Policy responsibility and advice
  7. VBANDG01900
    Public notices on gambling issues
  8. VBANDG03000
    Exceptions to the exemption
  9. VBANDG04000
    Unlawful gaming
  10. VBANDG05000
    Services connected with betting and gaming but not covered by the Group 4 exemption
  11. VBANDG06000
    Machine Games
  12. VBANDG14000
    Bingo: contents
  13. VBANDG16000
    Casinos
  14. VBANDG17000
    Lotteries: contents
  15. VBANDG21000
    Remote gambling: contents
  16. VBANDGUPDATE001
    Betting and Gaming Guidance: update index