From 1st April 2013 Council Tax Benefit will be abolished and replaced by Local Council Tax Support (LCTS)
Small Society Lotteries
Small Society lotteries are lotteries promoted for the benefit of a non-commercial society. A society is non-commercial if it is established and conducted:
- for charitable purposes;
- for the purpose of enabling participation in, or of supporting, sport, athletics or a cultural activity; or
- for any other non-commercial purpose other than that of private gain.
The total value of tickets to be put on sale per single lottery must be £20,000 or less, or the aggregate value of tickets to be put on sale for all lotteries in a calendar year must not exceed £250,000.
A Society must apply a minimum of 20% of the gross proceeds of each lottery directly to the purpose of the society.
Up to a maximum of 80% of the gross proceeds of each lottery may be divided between prizes and the expenses of the lottery.
Each ticket sold must: -
- Include the name of the promoting society
- State the price of the ticket
- State the name and address of promoter
- Include the date of the draw or a way of calculating the date of the draw
- Be of the same value
Exempt lotteries include:
- incidental non-commercial lotteries - commonly held at charity fund raising events;
- private society lotteries - only members of the society and those on society premises can participate in the lottery;
- work lotteries - only people who work together on the same premises may participate;
- residents' lotteries - only people who live at the same premises may participate; and
- customer lotteries - only customers at the business premises may participate
Telephone: 01429 266522