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Generic Tax Name Tax on lotteries, gambling and betting - Machine games duty
Tax name in the national language Machine games duty
Tax name in English Machine games duty
Member State UK-United Kingdom
Tax in force since 1981/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Betting and Gaming Duties Act 1981, as amended by subsequent finance acts.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

UK.

 
Taxpayers

Any persons providing a dutiable amusement machine for play on any premises.

 
Tax object and basis of assessment

Before 1 February 2013, an amusement machine licence must be in force before a licensable machine was provided for play on any premises situated in the UK. Duty is charged on the purchase of that licence. From February 2013 machine games duty has been in place to replace amusement machine licenses. 

  

The charge depended on the category and number of machines. The category was defined by the nature of the machine e.g. non‑gaming or gaming and the price per play and payout. The duration of the licence could be anywhere between one and twelve months.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

-certain categories of machine

-amusement machines provided at certain charitable entertainments

-amusement machines provided at a pleasure fair in certain circumstances

 
Rate(s) Structure

 Category of Machine

 Months for which licence granted

 Category

 A

 Category

 B1

Category

B2

Category

B3

Category

B4

Category

C

1

GBP 509

255

200

200

182

75

2

1,018

509

401

401

364

151

3

1,528

764

601

635

546

226

4

2,037

1,018

802

802

728

302

5

2,546

1,273

1,002

1,002

910

372

6

3,055

1,528

1,203

1,203

1,093

453

7

3,564

1,782

1,403

1,403

1,275

528

8

4,073

2,037

1,603

1,603

1,457

603

9

4,583

2,291

1,804

1,804

1,639

679

10

5,092

2,546

2,004

2,004

1,821

754

11

5,601

2,800

2,205

2,205

2,003

830

12

6,110

3,055

2,405

2,405

2,185

905

Rates above as of 4pm 25 March 2011

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 Category of Machine

 Months for which licence granted

 Category

 A

 Category

 B1

Category

B2

Category

B3

Category

B4

Category

C

1

GBP 525

263

207

207

188

78

2

1,049

525

413

413

375

156

3

1,574

788

620

620

563

234

4

2,098

1,050

827

827

750

312

5

2,623

1,313

1,033

1,033

938

390

6

3,148

1,575

1,240

1,240

1,125

468

7

3,672

1,838

1,447

1,447

1,313

545

8

4,197

2,100

1,653

1,653

1,500

623

9

4,721

2,363

1,860

1,860

1,688

701

10

5,246

2,625

2,067

2,067

1,875

779

11

5,770

2,888

2,273

2,273

2,063

857

12

6,295

3,150

2,480

2,480

2,250

935

Rates above as of 4pm 23 March 2012

 

Category A: A gaming machine that does not fall into any other category.

 

Category B1: A gaming machine which is not within a lower category and in respect of which

(i) the cost of a single game does not exceed GBP 2, and

(ii) the maximum value of the prize for winning a single game does not exceed GBP 4,000.

 

Category B2: A gaming machine which is not within a lower category and in respect of which

 (i) the cost of a single game does not exceed GBP 100, and

 (ii) the maximum value of the prize for winning a single game does not exceed GBP 500.

 

Category B3:A gaming machine which is not within a lower category and in respect of which

(i) the cost of a single game does not exceed GBP 1, and

(ii) the maximum value of the prize for winning a single game does not exceed GBP 500.

 

Category B4: A gaming machine which is not within a lower category and in respect of which

(i) the cost of a single game does not exceed GBP 1, and

(ii) the maximum value of the prize for winning a single game does not exceed GBP 250.

 

Category C:

(i) a gaming machine in respect of which the cost of a single game does not exceed 5 pence, and

(ii) a gaming machine in respect of which-

     (a) the cost of a single game does not exceed GBP 1, and

      (b) the maximum value of the prize for winning a single game does not exceed GBP 70.

 

 As of 1 February 2013, AMLD (and VAT on gaming machines) is to be replaced with Machine Games Duty (MGD), a tax on machine taxings (stakes minus prizes). This will have a standard rate of 20% and a lower rate of 5%.

 
Tax due date

At the time of submission of a licence application or in the case of a 12 month instalments.

 
Tax collector

Payment must be made to an accounting centre normally at the time of application for a licence. A payment by instalment scheme also exists for the purchase of licences of twelve months duration.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214f

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 177.00 GBP 0.01
2011 222.00 GBP 0.01
2010 218.00 GBP 0.01
2009 217.00 GBP 0.01
2008 211.00 GBP 0.01
2007 221.00 GBP 0.01
2006 205.10 GBP 0.01
2005 154.00 GBP 0.01
2004 155.00 GBP 0.01
2003 146.00 GBP 0.01
2002 151.00 GBP 0.01
2001 154.00 GBP 0.01
2000 156.00 GBP 0.01

Comments