Part ICustoms and Excise and Value Added Tax
Chapter ICustoms and Excise
Duties of excise
4Gaming machine licence duty: rates
With respect to licences for any period beginning on or after 1st June 1987, for the Tables set out in section 23(1) of the [1981 c. 63.] Betting and Gaming Duties Act 1981 there shall be substituted the following Tables—
Table A
Small-prize machines
| Description of machines authorised by the licence | Duty on whole-year licence |
|---|
| £ |
| Chargeable at the lower rate | 150 per machine |
| Chargeable at the higher rate | 375 per machine |
Table B
Other machines
| Description of machines authorised by the licence | Duty on whole-year licence |
|---|
| £ |
| Chargeable at the lower rate | 375 per machine |
| Chargeable at the higher rate | 960 per machine |