http://www.legislation.gov.uk/uksi/1987/517/article/2/made

The Value Added Tax (Betting, Gaming and Lotteries) Order 1987

Gambling and lotteries

VAT

King's Printer of Acts of Parliament

2016-09-15

VALUE ADDED TAX

This Order amends Notes (1)(b) and (2) to Group 4 of Schedule 6 to the Value Added Tax Act 1983 to exclude from the scope of the exemption for betting, gaming and lotteries, charges made for participating in bingo and other gaming conducted on bingo club premises in Northern Ireland. Such charges will now be subject to value added tax, as in the rest of the United Kingdom. This follows on changes in Northern Ireland social law which legalise such activities (the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985, and the Betting, Gaming, Lotteries and Amusements (1985 Order) (Commencement No. 2) Order (Northern Ireland) 1987 (S.R. (N.I.) 1987 No. 6)).