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
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VBANDG00500Data Protection
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VBANDG01100Scope of this guidance
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VBANDG01300Background and scope of the exemption
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VBANDG01500European VAT law
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VBANDG01600UK VAT law
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VBANDG01800Policy responsibility and advice
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VBANDG01900Public notices on gambling issues
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VBANDG03000Exceptions to the exemption
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VBANDG04000Unlawful gaming
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VBANDG05000Services connected with betting and gaming but not covered by the Group 4 exemption
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VBANDG06000Machine Games
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VBANDG14000Bingo: contents
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VBANDG16000Casinos
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VBANDG17000Lotteries: contents
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VBANDG21000Remote gambling: contents
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VBANDGUPDATE001Betting and Gaming Guidance: update index