WAC rules specify that all winners over $20.00 must provide adequate and true identification. If a player refused to produce proper identification or provides fake identification, do I have to pay the winner? However, you might want to consider public relations and the possibility of physical conflict if a game is pulled while being actively played. Can I pull a game from play if it is being played? Some operators use a calculation based on the cost of games plus, a certain profit they hope to make before pulling a game. Each operator is encouraged to determine his or her own formula.

There are no rules that require the operator to leave a game in play or when to pull the game from play. The income obtained from persons using these machines should therefore be treated as exempt under Item 2 of Group 4 of the VAT Act 1994.Is there a specific time that I must pull games that are in play?

The game of chance is played by scratching or tearing off the relevant part of the ticket once it has been removed from the dispenser. 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.

Pull and play tab gambling dispenser