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Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Using money raised through the National Lottery, the Heritage Lottery Fund (HLF) gives grants to sustain and transform the UK’s heritage. Museums, parks, historic places, archaeology, natural environment and cultural traditions all receive investment.
Apply to the Gambling Commission for a personal gambling licence or a gambling operating licence if you run or manage a gambling business. The Gambling Commission regulates arcades, betting, bingo, casinos, gaming machine providers, gambling software providers, lottery operators, external...
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
This guidance is intended to support billing authorities in interpreting the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (SI 2025/1093) for the purposes of administering the business rates retail, hospitality and leisure (RHL) multipliers. As...
Find out about Lottery Duty, how the duty is charged and who has to pay.
Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.
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