Policy papers and consultations

This brief explains what customers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.

• From: HM Revenue & Customs
• Updated: 11 April 2023

• Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013

  Purpose of this brief This brief explains HMRC’s position after the…

This Tax Information and Impact Note details the increase to the gross gaming yield (GGY) bandings for gaming duty in line with inflation.

• From: HM Revenue & Customs
• Updated: 27 October 2021

• Gaming Duty: Increase in casino gross gaming yield bands from April 2022

  Who is likely to be affected All UK casino operators. General description…

This tax information and impact note is about the increase in casino gross gaming yield bands

• From: HM Revenue & Customs
• Updated: 3 March 2021

• Gross gaming yield increase for Gaming Duty

  Who is likely to be affected All UK casino operators. General description…

This document contains the Terms of Reference and Call for Evidence for the Review of the Gambling Act (2005).

• From: Department for Culture, Media and Sport and 1 others
• Updated: 8 December 2020

This brief explains what customers with appeals related to the joint decision of the Upper Tribunal on 15 April 2020 must do to claim VAT refunds.

• From: HM Revenue & Customs
• Updated: 26 June 2020

This Tax Information and Impact Note is about the increase in casino gross gaming yield bands from 1 April 2020.

• From: HM Revenue & Customs
• Updated: 11 March 2020

This is HM Revenue and Customs' initial equality impact assessment.

• From: HM Revenue & Customs
• Updated: 4 November 2019

This measure deals with changes to the way Gaming Duty is calculated and accounted for.

• From: HM Revenue & Customs
• Updated: 31 October 2018

This tax information and impact note deals with changes to Remote Gaming Duty rates.

• From: HM Revenue & Customs
• Updated: 29 October 2018

This Tax Information and Impact Note is about changes to the Machine Games Duty registration process to allow it to operate once the UK has left the EU.

• From: HM Revenue & Customs
• Updated: 20 August 2018

We're seeking views on how to reform Gaming Duty accounting periods and bring its administration more into line with that of other gambling duties.

• From: HM Revenue & Customs
• Updated: 6 July 2018

This tax information and impact note details an increase in the gross gaming yield bands.

• From: HM Revenue & Customs
• Updated: 8 March 2017

This tax information and impact note is about changes to the treatment of freeplays for remote gaming into line with the treatment for free bets under General Betting Duty (GBD).

• From: HM Revenue & Customs
• Updated: 5 December 2016

This tax information and impact note applies to UK casino operators.

• From: HM Revenue & Customs
• Updated: 16 March 2016

The government has published draft indirect tax legislation for technical consultation.

• From: HM Revenue & Customs and 1 others
• Updated: 10 December 2013