Category B3a Automated Lottery Machines And Value Added Tax
EDM number 769 in 2009-10, proposed by Philip Davies on 01/02/2010.
Categorised under the topics of Gambling and Taxation.
That this House is alarmed that large numbers of traditional working men's clubs, ex-servicemen's and political clubs may have to close following the decision of HM Revenue and Customs to serve them with assessments to pay value added tax (VAT) and duty on category B3A automated lottery machines operating on their premises, having changed their status from lottery machines to gaming machines; notes that unlike gaming machines, category B3A machines do not dispense cash prizes, and that winning tickets are redeemed via the club; appreciates that there is no private gain to be had from such machines as they are simply another source of fundraising for the club and the revenue often serves as a lifeline to smaller clubs; points out that HM Revenue and Customs consider paper-based lottery machines, which differ only from automated lottery machines in that they display the result via paper, to be exempt from value added tax and duty; draws attention to the fact that the Gambling Commission still states that category B3A machines can offer only lottery games; points out that private members' clubs are not-for-profit organisations and as such do not have the resources to pay retrospective tax bills; and calls on the Government to halt this process, taking into account its negative economic and social impact on local communities up and down the country.
This motion has been signed by a total of 61 MPs.
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