VAT: Gaming Machines

Mr. Ian Taylor
To ask the Chancellor of the Exchequer if he will waive the back payments of value added tax and gaming machine duty on category B3A gaming machines owed by not-for-profit sports and social clubs.

Sarah McCarthy-Fry
There is no legal basis for HM Revenue and Customs (HMRC) to waive tax that is properly due.

Some not-for-profit sports and social clubs are disputing HMRC's tax treatment of electronic lottery (category B3A) gaming machines, and tribunal cases are pending about that. It would not be appropriate to comment further until the outcome of those cases is known.