In Thomas Estates Ltd t/a Beacon Bingo (TC03044 – 14 November 2013) ‘Beacon’ ran several bingo clubs. The issue was whether admission charges were attributable to ‘the opportunity or entitlement to play’ bingo under the Betting and Gaming Duties Act 1981 s 19.
The clubs were run as members’ clubs. Membership was free. Members were issued swipe cards which they used to gain entry to the clubs. Beacon alleged that the element of receipts which it recorded as admission charge was calculated by reference to the number of swipes. The company therefore argued that these admission charges fell outside the scope of bingo duty.
Once inside the clubs members would purchase tickets to play from the book sales desk. These tickets carried the words: ‘Notice: The admission charge is included in the main session price.’
The tribunal held that ‘viewed realistically admission is free...
