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Written question asked by Scott Benton (Conservative) on Monday, 6 February 2023, in the House of Commons. It was due for an answer on Wednesday, 8 February 2023. It was answered by Victoria Atkins (Conservative) on Thursday, 9 February 2023 on behalf of the Treasury.


Gaming Machines: Excise Duties

Question

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of allowing businesses in the land-based gambling sector that pay Machine Games Duty to reclaim VAT.

Answer

The takings from gaming machines that are subject to Machine Games Duty are exempt from VAT. This means that businesses do not have to charge any VAT on the machine takings but, in line with the normal VAT rules, they cannot reclaim VAT on related costs.

There are no plans to review the VAT liability of this income.


Secondary information

Type
Written question
Reference
140291
Session
2022-23
Registered interest declared
Yes
Subjects
Business Gaming machines Excise duties VAT
Link
View this Written question on www.parliament.uk