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Appendix 55B: VAT exemptions (United Kingdom)


55 United Kingdom

VAT exemptions are applied in the UK to the following (non-exhaustive list):

  1. Ìý

    •ÌýÌýÌýÌý Physical education and sports activities.

  2. Ìý

    •ÌýÌýÌýÌý Betting and gaming – including pool betting and games of chance.

  3. Ìý

    •ÌýÌýÌýÌý Bingo – including remote games played on the internet, telephone, television or radio.

  4. Ìý

    •ÌýÌýÌýÌý Lottery ticket sales.

  5. Ìý

    •ÌýÌýÌýÌý Online lottery games.

  6. Ìý

    •ÌýÌýÌýÌý Retailer commission on lottery ticket sales.

  7. Ìý

    •ÌýÌýÌýÌý Admission charges by public authorities or eligible cultural bodies to certain cultural events such as visits to museums, art exhibitions, zoos and performances.

  8. Ìý

    •ÌýÌýÌýÌý Antiques, works of art or similar

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