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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out about Lottery Duty, how the duty is charged and who has to pay.
This guide tells you about Lottery Duty, who needs to register and what you need to do.
Outcome of the government’s review of society lottery sales and prize limits, which were increased in July 2020
Every year the Big Lottery Fund (BIG) gives out millions of pounds from the UK’s National Lottery to good causes, with money going to community groups and health, education and environment projects.
Options for amending sales and prize limits for large and small society lotteries
Consultation on potential changes to the current minimum age of 16 for playing National Lottery games
Use this service to send your Lottery Duty return to HMRC.
Operators of betting and gaming pools need to work out how the different gambling duties apply to amounts they take out of their pools.
Advice for society lotteries, local authority lotteries and external lottery managers about the requirements relating to the distribution of lottery proceeds
Find out about Machine Games Duty, how the duty is charged and who has to pay.
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