No gambling takes place on the machines itself, and the machine does not play any part in determining the result of the lottery.
We do not consider these machines to be gaming machines for VAT purposes - they are nothing more than ‘lottery ticket dispensers.’ These machines fail to satisfy the criteria for gaming machines in that they are not designed or adapted for use by individuals to gamble. For certain combinations the players receive cash prizes from the operator of the premises upon which the machines are sited. These cards include pull-tab lotteries where the player physically pulls back a tab of cardboard to see whether the ticket is a winning one. Subject to minor variations in detail, players insert coins into these machines and obtain cards with scratch- or tear-off panels that reveal combinations of different symbols.
