VAT Flat Rate Scheme

Sandra

Can anyone help......do you include the takings from fruit machines in the VAT flat rate calulation together with all other takings. Client is a publican.
If anyone can let me know where there is a reference to this, a colleague is saying that he remebers a tribunal regarding just this.....?
Thanks
Sandra

Monsoon

This indicates fruit machines aren't exempt like gambling, but doesn't say what it is, and it's an old article. Edit: later reading suggests it's standard rated as the fruit machines decided how much they are going to pay out so it's not gambling.

More articles here relating to a case:
http://www.accountingweb.co.uk/item/158165
http://www.accountingweb.co.uk/item/199611
http://www.vatease.co.uk/news/vat-newsletter-july-2006.htm
http://www.tradingmarkets.com/.site/news/Stock%20News/2375055/

Exempt items get included for turnover along with zero and standard rated items for the flat rate scheme.

It seems there's some issue over the status of fruit machines but Ive found no reference to the flat rate scheme, only that some fruit machines seem to have had their VAT status challenged at court.