(1)The amount of duty payable on [F2an amusement machine licence]] shall be—
(a)the appropriate amount for the machine which it authorises, or
(b)if it authorises two or more machines, the aggregate of the appropriate amounts for each of those machines.
[F3(2)The appropriate amount for each machine shall be determined in accordance with the following Table by reference to—
(a)the period for which the licence is granted, and
(b)the machine's category determined in accordance with subsection (3).
| Months for which licence granted | Category A | Category B1 | Category B2 | Category B3 | Category B4 | Category C |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| 1 | 455 | 230 | 180 | 180 | 165 | 70 |
| 2 | 905 | 450 | 355 | 355 | 320 | 135 |
| 3 | 1355 | 675 | 535 | 535 | 485 | 200 |
| 4 | 1805 | 905 | 710 | 710 | 645 | 265 |
| 5 | 2260 | 1130 | 890 | 890 | 805 | 335 |
| 6 | 2710 | 1355 | 1065 | 1065 | 965 | 400 |
| 7 | 3160 | 1580 | 1245 | 1245 | 1125 | 465 |
| 8 | 3610 | 1805 | 1420 | 1420 | 1290 | 530 |
| 9 | 4065 | 2030 | 1600 | 1600 | 1450 | 600 |
| 10 | 4515 | 2260 | 1775 | 1775 | 1610 | 665 |
| 11 | 4965 | 2485 | 1955 | 1955 | 1770 | 730 |
| 12 | 5160 | 2580 | 2030 | 2030 | 1840 | 760] |
[F5(3)The categories of gaming machine are as follows—
Category A – a gaming machine which is not within another 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 £2, and
(ii)the maximum value of the prize for winning a single game does not exceed £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 £100, and
(ii)the maximum value of the prize for winning a single game does not exceed £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 £1, and
(ii)the maximum value of the prize for winning a single game does not exceed £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 £1, and
(ii)the maximum value of the prize for winning a single game does not exceed £250.
Category C—
(i)a gaming machine in respect of which the cost of a single game does not exceed 5p, and
(ii)a gaming machine in respect of which—
(a)the cost of a single game does not exceed 50p, and
(b)the maximum value of the prize for winning a single game does not exceed [F6£35]
(4)Where a machine offers more than one class of game, it falls within a category only if it satisfies the requirements of that category in respect of each class.
(5)Where a prize is anything other than money its value for the purposes of this section is—
(a)in the case of a voucher or token that may be exchanged for, or used in place of, an amount of money, that amount,
(b)in the case of a voucher or token that does not fall within paragraph (a) and that may be exchanged for something other than money, the cost that the person providing the machine would incur in obtaining that thing from a person not connected with him (within the meaning of section 839 of the Income and Corporation Taxes Act 1988), and
(c)in any other case, the cost that the person providing the machine would incur in obtaining the prize from a person not connected with him (within that meaning).
(6)For the purposes of subsection (3) Category A is the highest category and Category C is the lowest.]]
[F7(7)The Commissioners may by order substitute for a sum for the time being specified in subsection (3) such higher sum as they consider appropriate.]
Textual Amendments
F1S. 23 substituted (with effect on 1.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 1(4)(9).
F2Words in s. 23(1) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 4(1).
F3S. 23(2)-(6) substituted (with effect as mentioned in s. 12(8) of the amending Act) for s. 23(2)(3) by Finance Act 2006 (c. 25), s. 12(3) (with s. 12(9)-(11))
F4 Table in s. 23(2) substituted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2008 (c. 9), s. 23(1)(2)
F5S. 23(3) inserted (with effect in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 4.8.2000) by 2000 c. 17, s. 17, Sch. 2 paras. 4(2), 7
F6S. 23(3): sum in definition of "Category C" substituted (retrospective to 22.3.2007) by Finance Act 2007 (c. 11), s. 9(2)(4)
F7S. 23(7) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 9(3)
Modifications etc. (not altering text)
C1S. 23 extended (with effect in relation to gaming machine licences granted for any period beginning on or after 1.4.1994) by 1994 c. 9, s. 6, Sch. 3 para. 4(3)(4).
S. 23 extended (1.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 5(5)(6).