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Written question asked by Ian Taylor (Conservative) on Tuesday, 8 December 2009, in the House of Commons. It was due for an answer on Thursday, 10 December 2009. It was answered by Sarah McCarthy-Fry (Labour) on Wednesday, 16 December 2009 on behalf of the Treasury.


VAT: Gaming Machines

Question
To ask the Chancellor of the Exchequer if he will waive the back payments of value added tax and gaming machine duty on category B3A gaming machines owed by not-for-profit sports and social clubs.
Answer

There is no legal basis for HM Revenue and Customs (HMRC) to waive tax that is properly due.Some not-for-profit sports and social clubs are disputing HMRC's tax treatment of electronic lottery (category B3A) gaming machines, and tribunal cases are pending about that. It would not be appropriate to comment further until the outcome of those cases is known.


Secondary information

Type
Written question
Reference
502 c1383W; 306355
Session
2009-10
Subjects
Gaming machines Taxation
Link
View this Written question on www.publications.parliament.uk