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Value Added Tax (Betting, Gaming and Lotteries) Order 2007

Volume 694: debated on Wednesday 25 July 2007

My honourable friend the Exchequer Secretary to the Treasury (Angela Eagle) has made the following Written Statement.

The above order subject to the affirmative procedure largely maintains the status quo on the taxation of participation fees for gaming and extends the scope of taxation for charges made for games played against the operator and to gaming provided illegally. The measure also includes some minor changes resulting from amendments to social law. The provisions of the order are explained in the Explanatory Memorandum, which is available in the Vote Office and the Library of the House.

The order is being laid today and will come into force on 1 September 2007 because:

it is consequent upon secondary legislation, the Gambling Act 2005 (Operating Licence Conditions) Regulations 2007, coming into force on 1 September 2007 made under the Gambling Act 2005 and laid before Parliament in draft on 11 June 2007; and

the main provisions for remote gaming duty were included in the Finance Bill 2007, which received Royal Assent on 19 July 2007.

Time will be made available to debate the order as soon as possible after the House returns from the Summer Recess.