Notice

VAT Notice 701/29: betting, gaming and lotteries

This notice explains how VAT applies to betting and gaming in general. It also explains how VAT applies to bingo, lotteries, and machine games.

Documents

Details

This notice cancels and replaces Notice 701/29 (February 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 25 February 2013
Last updated 31 March 2017 + show all updates
  1. Amendment at paragraph 2.6.
  2. Amendment at paragraph 2.6.
  3. This notice cancels and replaces Notice 701/29 (February 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  4. First published.