Guidance and regulation

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Betting, gaming and lotteries (VAT Notice 701/29)

Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
- From: HM Revenue & Customs
- Updated: 31 March 2017
Lottery Duty

This guide tells you about Lottery Duty, who needs to register and what you need to do.
- From: HM Revenue & Customs
- Updated: 13 March 2013
Lottery Duty (Excise Notice 458)

Find out about Lottery Duty, how the duty is charged and who has to pay.
- From: HM Revenue & Customs
- Updated: 23 June 2021
Lottery Duty: service availability and issues

Check the availability and any issues affecting the Lottery Duty online service.
- From: HM Revenue & Customs
- Updated: 30 November 2023
Send your Lottery Duty return online

Use this service to send your Lottery Duty return to HMRC.
- From: HM Revenue & Customs
- Updated: 10 September 2018

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