Section 21: Amusement Machine Licence Duty
Summary
1.Section 21 increases the amounts of amusement machine licence duty (AMLD) payable in respect of licence applications that are received by HM Revenue & Customs (HMRC) after 4pm on 26 March 2010.
Details of the Section
2.Subsection (1) substitutes a new table for the existing table of amounts of AMLD in section 23(2) of the Betting and Gaming Duties Act 1981. This increases the amount of duty payable on licences.
3.Subsection (2) provides that this will have effect for any application for an amusement machine licence that is received by HMRC after 4pm on 26 March 2010.
Background Note
4.AMLD is a duty of excise that is charged on a licence that allows gaming machines to be provided for play in the UK. Other than specific classes of “excepted machines” all gaming machines fall within the scope of AMLD. The amount of duty that is payable is determined by the period that is covered, between one and 12 months, and the numbers and categories of machines. Machine categories are defined by reference to their maximum prize values and cost to play.