PART 6Excise duties
Gambling duties
191Machine games duty
Schedule 24 contains provision replacing amusement machine licence duty with a new excise duty and making related changes to VATA 1994.
192Amusement machine licence duty
1
In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—
TABLE
Months for which licence granted
Category A
Category B1
Category B2
Category B3
Category B4
Category C
£
£
£
£
£
£
1
555
280
220
220
200
85
2
1105
555
435
435
395
165
3
1655
830
655
655
595
250
4
2205
1105
870
870
790
330
5
2755
1380
1085
1085
985
410
6
3305
1655
1305
1305
1185
495
7
3860
1930
1520
1520
1380
575
8
4410
2205
1740
1740
1575
655
9
4960
2485
1955
1955
1775
740
10
5510
2760
2170
2170
1970
820
11
6060
3035
2390
2390
2170
900
12
6295
3150
2480
2480
2250
935
2
The amendment made by this section has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty’s Revenue and Customs after 4 pm on 23 March 2012.
193Rates of gaming duty
1
In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—
TABLE
Part of gross gaming yield
Rate
The first £2,175,000
15 per cent
The next £1,499,500
20 per cent
The next £2,626,000
30 per cent
The next £5,542,500
40 per cent
The remainder
50 per cent
2
The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2012.
194Remote gambling: double taxation relief
Schedule 25 contains provision for double taxation relief in respect of remote gambling.