||<p>(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.</p><p> </p><p>(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.</p><p> </p><p>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.</p>