SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
Group 4— Betting, gaming F7, dutiable machine games and lotteries
Words in Sch. 9 Pt. II Group 4 heading inserted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(5)(a)
1 Item No.
The provision of any facilities for the placing of bets F9or for the playing of any games of chance for a prize.
F11A
The provision of any facilities for the playing of dutiable machine games (as defined in Part 1 of Schedule 24 to the Finance Act 2012) but only to the extent that—
a
the facilities are used to play such games, and
b
the takings and payouts in respect of those games are taken into account in determining the charge to machine games duty.
2
The granting of a right to take part in a lottery.
Notes:
1
F3 Items 1 and 1A do not include—
a
admission to any premises; or
F6b
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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; F8...
F8d
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F51A
Item 1 does not apply to the provision of facilities to the extent that the facilities are used to play a relevant machine game (as defined in section 23A).
F42
”Game of chance”—
a
includes—
i
a game that involves both an element of chance and an element of skill,
ii
a game that involves an element of chance that can be eliminated by superlative skill, and
iii
a game that is presented as involving an element of chance, but
b
does not include a sport.
3
A person plays a game of chance if he participates in a game of chance—
a
whether or not there are other participants in the game, and
b
whether or not a computer generates images or data taken to represent the actions of other participants in the game.
4
”Prize” does not include the opportunity to play the game again.
F25
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F26
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F27
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F28
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F29
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F210
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F211
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Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)