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Finance Act 2009

Background Note

3.AMLD is a duty of excise that is charged on a licence that allows gaming machines to be provided for play in the United Kingdom. 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 twelve months, and the numbers and categories of machines. Machine categories are defined by reference to their maximum prize values and cost to play.

4.This section amends the amounts of duty that are payable in respect of amusement machine licences. The new duty amounts will apply to licence applications received after 4pm on 22 April 2009.

5.This section is connected to section 22 which introduces additional changes in relation to AMLD.

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