The Value Added Tax (Betting, Gaming and Lotteries) Order 2006

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	Made	9th October 2006
	Laid before the House of Commons	10th October 2006
	Coming into force	1st November 2006

The Treasury make this Order in exercise of the powers conferred by sections 31(2) and 96(9) of the Value Added Tax Act 1994[1]:

Citation and commencement
     1. This Order may be cited as the Value Added Tax (Betting, Gaming and Lotteries) Order 2006 and comes into force on 1st November 2006.

Variation of Group 4 of Schedule 9 of the Value Added Tax Act 1994
     2. Group 4 of Schedule 9 to the Value Added Tax Act 1994[2] (exemption: betting, gaming and lotteries) is amended as follows—

(a) in item 1 (exemptions in relation to betting and gaming), for "or the playing of any games of chance" substitute "or for the playing of any games of chance for a prize";

(b) in Note (1)(d) (matters not included in item 1), for "a gaming machine" substitute "anything which is a gaming machine for the purposes of section 23";

(c) for Notes (2) to (8) substitute—

    " (2) “Game of chance“—


(a) includes—


(i) a game that involves both an element of chance and an element of skill,

(ii) a game that involves an element of chance that can be eliminated by superlative skill, and

(iii) a game that is presented as involving an element of chance, but



(b) does not include a sport.



    (3) A person plays a game of chance if he participates in a game of chance—



(a) whether or not there are other participants in the game, and

(b) whether or not a computer generates images or data taken to represent the actions of other participants in the game.



    (4) “Prize“ does not include the opportunity to play the game again.".

Revocation
     3. In consequence of the provision made by this Order, the Value Added Tax (Betting, Gaming and Lotteries) Order 2005[3] is revoked.


Dave Watts

Kevin Brennan
Two of the Lords Commissioners of Her Majesty's Treasury

9th October 2006

[2] Note (3) to Group 4 was substituted (by Notes (3) to (8)) by S.I. 2005/3328.back

[3] S.I. 2005/3328.back