Some services although provided alongside betting and gaming facilities are not exempt. From 29 April 2009 all participation fees in relation to games of equal chance for a prize became VAT exempt. You will find out more about these in paragraph 2.2. The provision of facilities for betting, which includes pool betting, or for playing games of chance, is normally exempt from VAT but there are some important exceptions. Liability 2.1 The liability of betting and gaming
1.4 Where to find other information on betting, gaming and lotteries Related notices are The relevant VAT law is Group 4, Schedule 9 to, and sections 23 and 23A of, the Value Added Tax Act 1994. The technical content of this notice remains the same but some minor changes have been made to paragraphs 1, 1.4, 2.2, 2.6, 3.1, 4.7, 4.8, 9.2, 11.2, 11.3, 11.4 and 11.5. It also explains how VAT applies to bingo, lotteries, and machine games. This notice explains how VAT applies to betting and gaming in general. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
This notice cancels and replaces Notice 701/29 (February 2013).
