Exempt supplies of betting: The legislation

The exemption is contained in Group 4 of Schedule 9 to the VAT Act, which exempts the following:

Item

Exemption

Commentary

1

The provision of any facilities for the placing of bets or for the playing of any games of chance for a ‘prize’

¶27-310 et seq

1A

The provision of any facilities for the playing of dutiable machine games (as defined in FA 2012, Sch. 24) but only to the extent that:

athe facilities are used to play such games; and

bthe takings and payouts in respect of those games are taken into account in determining the charge to machine games duty

¶27-350 et seq

2

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