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.