{
  "url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2007/note",
  "json_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2007/note.json",
  "legislation": "uksi/2007/2163",
  "legislation_title": "The Value Added Tax (Betting, Gaming and Lotteries) Order 2007",
  "legislation_url": "https://openlegislation.uk/value-added-tax-betting-gaming-and-lotteries-order-2007",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st September 2007, amends Group 4 of Schedule 9 to the Value Added Tax Act 1994 to reflect the coming into force in Great Britain of the Gambling Act 2005.\nGroup 4 of Schedule 9 exempts from VAT certain types of betting, gaming and lotteries. Note (1)(b) to Group 4 contains an exception from that exemption. Betting or gaming falling within Note 1(b) is therefore subject to VAT.\nArticle 3 substitutes a new Note (1)(b). The previous Note (1)(b) referred to a provision of the Gaming Act 1968, which is repealed by the Gambling Act 2005. The new Note (1)(b) provides that the grant of the right to play a game of chance for a prize will not fall within the item 1 exemption unless the playing of the game falls into one of the categories specified in Note (5).\nArticle 4 inserts additional Notes (5) to (11). Note (5) specifies the five categories of gaming which are excepted from Note (1)(b). Fees charged for the grant of a right to play those games therefore fall within the item 1 exemption from VAT.\nThe first category, remote gaming, is defined by reference to remote gaming duty. Sections 26A – 26M (remote gaming duty) are inserted into the Betting and Gaming Duties Act 1981 (c. 63) by Part 1 of Schedule 1 to the Finance Act 2007 (c. 11). It is anticipated that the provisions of Schedule 1 will be brought into force with effect from 1st September 2007.\nThe other four categories are defined by Notes (6) - (10).\nNote (11) contains relevant legislative definitions.\nA full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2163/note",
    "retrieved_at": "2026-10-29T03:47:15.620515+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}