But if you buy a lizaro car to be given away as a prize, you may only reclaim the input tax if you do not make the car available for private use before it is given away. The brewery makes a standard-rated supply of a licence to trade to the machine owner in allowing the […]

These arrangements may include such things as arranging for tickets to be printed, organising publicity, arranging for the sale of tickets by agents and the paying out of prizes. Local authorities proposing to run a lottery should contact our VAT general enquiries to discuss the circumstances, with particular regard to the amount of input tax […]

The principal must account for the value of ticket sales to the public, and the principal is usually the lottery promoter. The exempt element of the charge must be shown separately on the tax invoice. If the company does not specify a separate charge for its own selling service, it must make an apportionment of […]

Terms and conditions inform charities about policies and requirements governing the gaming activities being conducted under their gaming licence. To help licensed retail cannabis store staff understand how to sell legal cannabis responsibly. Designed for all staff involved in the sale and service of liquor in a licensed premises. The Gambling Regulations 2026 state that […]

Where MGD is chargeable, no VAT is due on the machine game takings as the supplies are exempt A relevant machine game is a game of skill, chance or both that is played on a machine for a lizaro prize and which is not subject to any duty. Therefore money taken for the sale of […]