(1) Whether value-added tax (VAT) is payable to and/or deductible by the SA Revenue Service (SARS) on Lotto grants made to sport organisations by the National Lottery Distribution Trust Fund (NLDTF); if so, (2) whether such VAT payable to or deductible by SARS decreases the amount paid out to and available to the beneficiary organisation which amount it obtained from the NLDTF on the basis of its approved business plan; if not, who pays the VAT; if so, (a) what are the comprehensive and qualified reasons as to the circumstances where such deduction from a Lotto grant applies, (b) is such deduction by or payment in VAT to SARS deemed by the National Treasury to be spending in contravention of the business plan in terms of which the grant was obtained and (c) does the National Treasury deem such VAT payment to or deduction by SARS a breach of the Lotto conditions under which the beneficiary obtained the grant?