UK-based casino and bingo operator Rank Group has had its claims for VAT overpaid on games of interval bingo and gaming machines upheld by the High Court.
This announcement supports last year’s rulings by the VAT and Duties Tribunal that the inconsistent application of VAT to interval bingo and gaming machines contravened the EU’s principle of fiscal neutrality.
As a result of the Tribunal ruling, Rank received £59.1m from HM Revenue and Customs in respect of VAT paid on interval bingo between 2003 and 2008. The group’s claim for £26m in VAT paid on gaming machines between 2002 and 2005 has also been upheld by both the Tribunal and the High Court.
The Tribunal is scheduled to reconvene during October to rule on a number of outstanding consideration, including whether its ruling should apply to the claim period in its entirety. HMRC has until Jun 29 to submit an appeal against the court’s ruling.
