The Value Added Tax (Betting, Gaming and Lotteries) Order 2007
| Jurisdiction | UK Non-devolved |
2007 No. 2163
value added tax
The Value Added Tax (Betting, Gaming and Lotteries) Order 2007
Made 25th July 2007
Laid before the House of Commons 25th July 2007
Coming into force 1st September 2007
The Treasury make the following Order in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 19941:
1. This Order may be cited as the Value Added Tax (Betting, Gaming and Lotteries) Order 2007 and comes into force on 1st September 2007.
2. Group 4 of Schedule 9 to the Value Added Tax Act 19942(exemptions: betting, gaming and lotteries) is amended as follows.
3. In Note (1) (matters not included within item 1), for paragraph (b) (together with the “or” following it) substitute–
“(b)
“(b) the granting of a right to play a game of chance for a prize unless the playing of the game is excepted from this paragraph by Note (5); or”.
4. After Note 4 insert–
“5 The playing of a game of chance for a prize is excepted from Note (1)(b) if the playing of the game constitutes–
(a) remote gaming for the purposes of remote gaming duty3,
(b) prize gaming under a permit or at any qualifying centre or fair,
(c) non-commercial gaming,
(d) equal chance gaming at a qualifying club or institute, or
(e) gaming for small prizes in a bingo hall.
6 In Note (5) “prize gaming under a permit or at any qualifying centre or fair”–
(a) in Great Britain, means the playing of a game where the provision of facilities for its playing falls within section 289, 290 or 292 of the 2005 Act (prize gaming under a permit, at gaming and entertainment centres and fairs), and
(b) in Northern Ireland, means the playing of a game to which Article 154 of the 1985 Order applies and which takes place in accordance with the requirements of that Article (amusements with prizes at certain other places).
7 In that Note “non-commercial gaming”–
(a) in Great Britain, means the playing of a game in respect of which the conditions in section 299 or 300 of the 2005 Act are complied with (non-commercial prize and equal chance gaming), and
(b) in Northern Ireland, means the playing of a game to which Article 126 or 153 of the 1985 Order applies and which takes place in accordance with the requirements of that Article (gaming otherwise than for private gain).
8 In that Note “equal chance gaming at a qualifying club or institute”–
(a) in Great Britain, means the playing of a game where the provision of facilities for its playing falls within section 269 of the 2005 Act (equal chance gaming by members’ or commercial clubs and miners’ welfare institutes), and
(b) in Northern Ireland, means the playing of a game to which Article 128 of the 1985 Order applies (special charges for play at certain clubs).
9 In that Note “gaming for small prizes in a bingo hall”–
(a) in...
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