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  3. Business tax
HMRC internal manual

VAT Betting and Gaming Guidance

From:
HM Revenue & Customs
Published
26 April 2016
Updated:
21 July 2021 - See all updates
  1. Back to contents

VBANDG05000 - Services connected with betting and gaming but not covered by the Group 4 exemption: contents

  1. VBANDG05100
    Telephone betting services
  2. VBANDG05200
    Donations made in connection with betting and gaming
  3. VBANDG05300
    Liability of supplies to casinos, etc.
  4. VBANDG05400
    Trading rooms (remote) - sometimes known as internet betting cafes
  5. VBANDG05500
    Liability of payments made by bookmakers attending greyhound and horse racecourses
  6. VBANDG05600
    Input tax
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