Question to the HM Treasury:

To ask Her Majesty's Government what gambling activities are subject to (1) value-added tax, and (2) gross profits tax; and how much value-added tax was collected from adult gaming centres in England and Wales in (a) 2017, and (b) 2018.

(1) Almost all gambling activities are exempt from value added tax (VAT). However, VAT does apply to prize machines that offer non-cash prizes only. Such machines are not typically located in adult gaming centres.

(2) There are seven Gambling Duties. Of these, six are based broadly on a gross profits tax model. The seventh, Lottery Duty is based on a percentage of the value of ticket sales.

Total receipts from Betting and Gaming are published on the UK Trade Information website. A separate breakdown for value added tax collected from adult gaming centres in England and Wales is not available.