Hello, Are UK based bookmakers required to pay VAT on revenue share commissions to affiliates. Below is an example, Affiliate refers 100 customers to the bookmaker. The bookmaker generates £100,000 in net revenue after gambling duties & taxes. The affiliate is due 30% (£30,000) in commissions of the £100,000 net revenue. Is the bookmaker required to pay VAT on £30,000 due to the affiliate regardless if the affiliate is VAT registered or not. Thanks in advance.