Operators in the United Arab Emirates are concerned at the possible impact of value added tax that is being introduced across the country from January 1, 2018.  The rate is being set at five per cent on all gross sales.  While the usual practice is to levy the tax against purchases and the seller can claim back the tax, throwing the burden upon the end-user, it is not yet clear whether the tax will be applied to the contents of cash boxes in games or payments made to validate debit cards.  Local games supplier Prakash Vivekanand of Amusement Services International said: “We understand that some registrations for VAT have already started, but the actual impact on the industry cannot yet be assessed.  We need some official clarification.”