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Revenue & Customs Brief 70/09
Revenue & Customs Brief 70/09 outlines HMRC's policy in relation to amusement machines known as electronic lottery terminals and their liability to VAT and amusement machine licence duty.
The guidance states that machines being marketed as ‘electronic lottery terminals’ are gaming machines and fall within the definitions of a gaming machine set out in VATA 1994, s 23 and the Betting and Gaming Duties Act 1981, s 25.
This means that gaming machine income is standard rated for VAT purposes and, depending on stake and prize limits, gaming machines are liable to amusement machine licence duty.
