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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
How Gaming Duty is charged, and who has to pay.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
How to register, make changes to your registration, view your account and submit returns online
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
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.
Employment Appeal Tribunal Judgment of Lord Stuart on 8 April 2024.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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