VBANDG08210 - 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.