Rank Group plans to appeal after the Court of Appeal overturned a ruling that led to HM Revenue & Customs returning £30.8m to the bingo club and casino operator in overpaid VAT on gaming machines, in a case that could have wider ramifications for the pub industry.

Rank initially received the money for overpaying VAT on its gaming machines between 2002 and 2005. The EU had said that it was unlawful to charge different rates of VAT on different machines.

That decision has now been overturned by the Court of Appeal.

In a statement, the company said: “The Rank Group notes the decision of the Court of Appeal in favour of HM Revenue & Customs regarding claims for overpaid VAT on certain types of amusement machines between 2002 and 2005. In May 2010 HMRC paid Rank £30.8m in connection with these claims.

“Rank has applied for leave to appeal to the Supreme Court in connection with these claims.”