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  • Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

  • Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from October 2022 to March 2023.

  • Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from October 2021 to March 2022.

  • Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from October 2023 to March 2024.

  • Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from April to September 2022.

  • Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from April to September 2024.

  • Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from April 2023 to September 2023.

  • Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from October 2024 to March 2025.

  • Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from April to August 2025.

  • Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.