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HMRC internal manual

VAT Betting and Gaming Guidance

From
HM Revenue & Customs
Updated
, see all updates

Gaming and amusement machines: the taxable person - who should account for VAT on the machine takings?: agreements involving breweries

Where a gaming or amusement machine is supplied to a brewery with a managed pub or to the tenant of a brewery-owned pub, identifying the person responsible for accounting for VAT on the machine’s takings can be difficult. When tackling such a question the person to contact in the first instance, after reading all the relevant agreements, is the Assurance Officer for the brewery. This officer will normally be aware of what arrangements have been made. VAT Advisory Team should be contacted only if it is not possible to resolve this question in consultation with the brewery officer.