New manuals on VAT betting and gaming

Jun 22, 2020

Revenue issued two new tax and duty manuals on betting and gaming. 

The new manual on the VAT treatment of Betting, Remote Betting Services and Lotteries is to be read in conjunction with paragraph 10 of Schedule 1 of the VAT Consolidation Act, 2010.  

The new manual on the VAT treatment of gaming, gaming machines and amusement machines is to be read in conjunction with section 46(a) and paragraph 8(3)(c) and (d) of Schedule 3 to the VAT Consolidation Act, 2010.