The technical content of this notice remains the same but some minor changes have been made to paragraphs 1, 1.4, 2.2, 2.6, 3.1, 4.7, 4.8, 9.2, 11.2, 11.3, 11.4 and 11.5. It also explains how VAT applies to bingo, lotteries, and machine games.
This notice explains how VAT applies to betting and gaming in general. Details of any changes to the previous version can be found in paragraph 1.2 of this notice. This notice cancels and replaces Notice 701/29 (February 2013).
