Value Added Tax Act 1994

Group 4— Betting, gaming and lotteries U.K.

Item No. U.K.

1 The provision of any facilities for the placing of bets or the playing of any games of chance.

2 U.K. The granting of a right to take part in a lottery.

Notes: U.K.

(1) Item 1 does not include—

(a) admission to any premises; or

(b) the granting of a right to take part in a game in respect of which a charge may be made by virtue of regulations under section 14 of the M1 Gaming Act 1968 or regulations under Article 76 of the M2 Betting , Gaming, Lotteries and Amusements (Northern Ireland) Order 1985; or

(c) the provision by a club of such facilities to its members as are available to them on payment of their subscription but without further charge; or

(d) the provision of a gaming machine.

(2) “Game of chance” has the same meaning as in the Gaming Act 1968 or in the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985.

[F1 (3) ”Gaming machine” means a machine which is designed or adapted for use by individuals to gamble (whether or not it can also be used for other purposes).

(4) But—

(a) a machine is not a gaming machine to the extent that it is designed or adapted for use to bet on future real events,

(b) a machine is not a gaming machine to the extent that—

(i) it is designed or adapted for the playing of bingo, and

(ii) bingo duty is charged under section 17 of the Betting and Gaming Duties Act 1981 on the playing of that bingo, or would be charged but for paragraphs 1 to 5 of Schedule 3 to that Act, and

(c) a machine is not a gaming machine to the extent that—

(i) it is designed or adapted for the playing of a real game of chance, and

(ii) the playing of the game is dutiable gaming for the purposes of section 10 of the Finance Act 1997, or would be dutiable gaming but for subsections (3) and (4) of that section.

(5) In Notes (3) and (4)—

(a) a reference to a machine is a reference to any apparatus which uses or applies mechanical power, electrical power or both,

(b) a reference to a machine being designed or adapted for a purpose includes a reference to a machine to which anything has been done as a result of which it can reasonably be expected to be used for that purpose, and

(c) a reference to a machine being adapted includes a reference to computer software being installed on it.

(6) “To gamble” means to participate in—

(a) gaming within the meaning of section 6 of the Gambling Act 2005, or

(b) betting within the meaning of section 9 of that Act.

(7) “Real” has the meaning given by section 353(1) of the Gambling Act 2005.

(8) “Bingo” means any version of that game, irrespective of by what name it is described.]

Textual Amendments

F1 Sch. 9 Pt. 2 Group 4 Notes (3)-(8) substituted for Sch. 9 Pt. 2 Group 4 Note (3) (6.12.2005) by The Value Added Tax (Betting, Gaming and Lotteries) Order 2005 (S.I. 2005/3328), arts. 1, 2

Marginal Citations

M1 1968 c. 65.

M2 S.I.1985/1204 (N.I.11).