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HMRC internal manual

VAT Betting and Gaming Guidance

From
HM Revenue & Customs
Updated
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Machine Games: liability of other supplies associated with machine games

Takings for machine games on passenger ships

Where a trader provides ‘relevant machine games’ on a passenger ship which is leaving the UK for a foreign destination, the supply of services is regarded as being made outside the UK and therefore outside the scope of UK VAT. Any use of the facilities in UK territorial waters is effectively ignored provided the vessel has been cleared to go to a foreign country.

Where the machine games are played on vessels which are not foreign-going, - that is, for coastwise journeys within the UK - the supply is made within the UK.