The Value Added Tax (Betting, Gaming and Lotteries) Order 2005
This Order, which comes into force on 6th December 2005, amends Group 4 of Schedule 9 to the Value Added Tax Act 1994. Group 4 of Schedule 9 exempts from VAT supplies of betting, gaming and lotteries, subject to certain exceptions. One of these exceptions is the provision of a gaming machine. Note (3) to the Group defines “gaming machine”.