Written Question·Treasury·UIN 111960

Prize Money: VAT

Tabled: 9 February 2026

Answered: 17 February 2026

Question

Maureen Burke

To ask the Chancellor of the Exchequer, if she will confirm that ticket sales for prize draws offering both paid and free entry routes – as set out by the voluntary Code of Conduct published by the Department for Culture, Media and Sport – are subject to

Answer

Dan Tomlinson

HMRC confirm that prize draws offering both paid and free entry routes are not eligible for VAT exemption and paid entries will be subject to VAT at the standard rate of 20%.