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HMRC internal manual

VAT Betting and Gaming Guidance

Bingo: bingo exemption

Under old VAT law payments made in connection with the provision of facilities for playing a game of bingo were either standard-rated or exempt, depending, among other things, on the amount paid to play, the value of a prize and the type of premises from which these facilities were provided. However, from 27 April 2009, the law was changed, making all payments received for bingo participation exempt under Item 1, Group 4 of Schedule 9 to the VAT Act 1994.