The incidence of VAT on amusement machines depends on whether the operator of the machine installs it in his own or another person’s premises, e.g. a club. In the latter circumstances, the operator empties the machine and may pay over to the owner of the premises various amounts such as:

1his agreed share of the VAT-exclusive takings;

2his agreed share of the VAT-exclusive takings plus the VAT on that share;

3his agreed share of the VAT-exclusive takings plus the VAT on both shares;

4all the takings less a hire charge made by the operator; or

5a licence charge made by the owner of the premises.

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