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HMRC internal manual

VAT Betting and Gaming Guidance

HM Revenue & Customs
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Machine Games: what is a machine game?: definition of a relevant machine game

Definition of a ‘relevant machine game’

A “relevant machine game” is a game (whether of skill or chance or both) that is played on a machine for a prize and where the game doesn’t meet conditions below:

  • The takings are subject to machine games duty
  • It involves betting on future real events
  • Bingo duty is chargeable or would be chargeable
  • Lottery duty is chargeable or would be chargeable on it but for an exception
  • It is a real of game of chance which amounts to dutiable gaming (e.g. casino games) or
  • Playing it amounts to remote gaming involving a game of chance

A “relevant machine game” is liable to VAT at the standard rate.