Value Added Tax Act 1994 section 23A

Meaning of "relevant machine game"

Section 23A defines what counts as a "relevant machine game" for VAT purposes, distinguishing these games from those already subject to other gambling duties.

• A relevant machine game is any game of skill, chance, or both, played on a machine for a prize — but not if it already falls under another gambling duty
• Games are excluded if they are subject to machine games duty, bingo duty, lottery duty, dutiable gaming, or remote gaming duty, or if they involve betting on future real events
• Key definitions apply: "game" excludes sport, "machine" means any apparatus using mechanical or electrical power, and "prize" does not include the chance to play again
• The Treasury has the power to amend this section by order