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The B3A story

Chris Haley

Chris Haley, Managing Director, Dransfields

Clubs win battle over VAT and AMLD for B3A machines

"Following a long, hard battle through the courts with HMRC regarding VAT and Amusement Machine Licence Duty payable on Category B3A Machines, I am delighted to report that the Government have now conceded that these machines are exempt from both VAT and AMLD.

"The exemption will also apply to Machine Games Duty which will replace VAT and AMLD and is to be introduced in February 2013.

"I am grateful for all the help we have received from club organisations and trade associates. This is very welcome news for clubs and shows that we were correct in our interpretation of the VAT Act. We have always been determined to protect clubs from threatened retrospective taxation on these machines and it will be a huge relief to clubs to know that this threat has now been lifted."

January 11, 2012

  • Our Head Office and Branch offices have been inundated with queries about letters sent out by HM Revenue and Customs (HMRC) about VAT on automated lottery machines. These automated machines have been supplied through various gaming machine suppliers including Dransfields. Chris... More »
  • Chris Haley from Dransfields urges clubs to write to their MPs in a bid to avoid huge retro-charges on Automated Lottery Machines. You will recall that a ruling issued by HM Revenue and Customs (HMRC) in 2007 stated that the income from automated lottery machines be subject to VAT... More »
  • Following a VAT Tribunal decision, HMRC has now accepted automated lottery machines, known as Category B3A machines in the Gambling Act 2005, are exempt from VAT. After a fight which has lasted almost three years, HMRC has backed down on its stance that Category B3A machines should... More »
  • Dransfields, our nationally recommended supplier of gaming machines, have become a good friend of the Union - so good that their efforts have benefited many of our clubs by thousands of pounds. Anybody who has read Club Journal over the last four years cannot have failed to notice... More »
  • As regularly reported in the Conservative Club Magazine over the last four years, the ACC's recommended gaming machine supplier Dransfields, has been involved in a 'David and Goliath' struggle with HM Revenue and Customs over the taxation treatment of B3A automated lottery machines.... More »
  • The Government have listened to the views of clubs and their suppliers and have decided to exempt income from VAT on gaming machines. After a review they have confirmed that from February 2013 as well as exempting income from gaming machines from VAT, they intend to replace Amusement... More »

Recommended supplier of fruit machines and entertainment products to: Working Men's Club & Institute Union, Association of Conservative Clubs, National Union of Labour & Socialist Clubs, National Association of Railway Clubs, Alliance of British Clubs

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