Part II Gaming Duties
Gaming machine licence duty
F121 Gaming machine licence duty.
1
Except in the cases specified in Part I of Schedule 4 to this Act, no F2amusement machine (other than F3an excepted machine) shall be provided F4for play on any premises situated in F5the United Kingdom unless there is for the time being in force F6a licence granted under this Part of this Act with respect to the premises F7or the machine.
2
F10C13
F11An amusement machine licencemay be granted for a period of a month, or of any number of months not exceeding twelve, beginning on any day of any month
F593AA
A special amusement machine licence shall not be granted except where—
a
the machine with respect to which it is granted is of a description of machine for which special amusement machine licences are available;
b
such conditions as may be prescribed by regulations made by the Commissioners are satisfied in relation to the application for the licence, the machine and the person by whom the application is made; and
c
the licence is for twelve months.
3AB
Special amusement machine licences shall be available for amusement machines of each of the following descriptions—
a
machines that are not gaming machines; and
b
small prize machines.
F603A
For the purposes of this section an excepted machine is—
a
a two-penny machine, or
F63c
a fifty-penny machine that is not a gaming machine.
F64F653B
For the purposes of this section an amusement machine is a “fifty-penny machine” if, and only if—
a
where it is a machine on which a game can be played solo, the cost for each time the game is played on it solo—
i
does not exceed 50p, or
ii
where the machine provides differing numbers of games in different circumstances, cannot exceed 50p;
and
b
where it is a machine on which a game can be played by more than one person at a time, the cost per player for each time the game is played on it simultaneously by more than one player—
i
does not exceed 50p, or
ii
where the machine provides differing numbers of games in different circumstances, cannot exceed 50p.
3E
For the purposes of this section a game is played solo if it is played by one person at a time (whether or not against a previous player).
4
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F1221A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22 Gaming machine licence duty.
1
F152
For the purposes of this Act
F16a
3
The Commissioners may by order substitute for F20a sum for the time being mentioned in subsection (2) above such higher sum as may be specified in the order, with effect from a date so specified.
F215
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6
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F23C223 Amount of duty.
1
The amount of duty payable on F24an 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.
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
whether the machine falls within F67Category A, Category B, Category C, Category D or Category E,
and references in this Part to a rate of F68amusement machine licence duty are references to F69the rate for the category of machine in question in column 2, 3, 4, 5 or 6 of the Table
(1) | (2) | (3) | (4) | (5) | (6) |
|---|---|---|---|---|---|
Period (in months) for which licence granted | Category | Category | Category | Category | Category |
| A | B | C | D | E |
| £ | £ | £ | £ | £ |
1 | 30 | 80 | 85 | 170 | 230 |
2 | 50 | 155 | 165 | 330 | 445 |
3 | 75 | 225 | 245 | 480 | 650 |
4 | 95 | 295 | 315 | 625 | 845 |
5 | 120 | 355 | 380 | 755 | 1,020 |
6 | 140 | 410 | 445 | 875 | 1,185 |
7 | 160 | 465 | 500 | 990 | 1,340 |
8 | 185 | 515 | 555 | 1,095 | 1,480 |
9 | 205 | 560 | 600 | 1,190 | 1,610 |
10 | 225 | 600 | 645 | 1,275 | 1,725 |
11 | 240 | 635 | 680 | 1,350 | 1,825 |
12 | 250 | 665 | 715 | 1,415 | 1,915 |
F253
The machines comprised in each category referred to in this section are as follows—
Category A: any machine which is not a gaming machine;
Category B: any gaming machine which is a small-prize machine or five-penny machine;
Category C: any gaming machine which is a medium-prize machine, unless it is also a five-penny machine;
Category D: any gaming machine which is a ten-penny machine, unless it is also—
a
a five-penny machine,
b
a small-prize machine, or
c
a medium-prize machine;
Category E: any machine which is not in any other category.
24 Restrictions on provision of gaming machines.
1
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F272
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3
4
Where a licence which authorises the provision of F31amusement machines chargeable at one rate only is in force in respect of any F29. . . premises, F31amusement machines chargeable at any other rate shall not be provided F33for play on those premises unless another licence authorising the provision of F31amusement machines chargeable at that other rate is also in force in respect of the premises F34or there are special licences in force with respect to those machinesF35or the machines.
5
If any F36amusement machine is provided for gaming on any premises in contravention of F37section 21(1) above or this section, F38the provision of the machine shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, for the purposes of the application of that section to the conduct attracting the penalty, the provision of the machine shall be treated as the conduct of each of the persons who, at the time when the F36amusement machine is provided—
a
is the owner, lessee or occupier of the premises, or
b
is for the time being responsible to the owner, lessee or occupier for the management of the premises, or
F39c
is a person responsible for controlling the use of any amusement machine on the premises, or
d
is for the time being responsible for controlling the admission of persons to the premises or for providing persons resorting thereto with any goods or services, or
e
is the owner or hirer of the machine, or
f
F41. . .
6
If any F36amusement machine is provided F33for play on any premises in contravention of F37section 21(1) above or this section and any such person as is mentioned in subsection (5) above knowingly or recklessly brought about the contravention or took any steps with a view to procuring it he shall be guilty of an offence and liable—
F42a
on summary conviction to a penalty—
i
of the prescribed sum, F43. . ., or to imprisonment for a term not exceeding six months or to both such penalty and imprisonment;
b
on conviction on indictment to a penalty of any amount or to imprisonment for a term not exceeding two years or to both.
24AF58 Unlicensed machines: duty chargeable.
Schedule 4A to this Act (which provides for the recovery of amusement machine licence duty in relation to unlawfully unlicensed machines) shall have effect.
25 Meaning of “gaming machine”.
F721
A machine is an amusement machine for the purposes of this Act if—
a
the machine is constructed or adapted for the playing of any game (whether a game of chance, a game of skill or a game of chance and skill combined);
b
the game is one played by means of the machine (whether automatically or by the operation of the machine by the player or players);
c
a player pays to play the game (except where he has an opportunity to play without payment as a result of having previously played successfully) either by inserting a F82coin, token or other thing into the machine or in some other way;
d
the machine automatically—
i
applies some or all of the rules of the game or displays or records scores in the game; and
ii
determines when a player who has paid to play a game by means of the machine can no longer play without paying again;
and
e
the machine is a gaming machine, a video machine or a pinball machine.
1A
A machine constructed or adapted for the playing of a game is a gaming machine for the purposes of this Act if—
a
it is a prize machine;
b
the game which is played by means of the machine is a game of chance, a game of chance and skill combined or a pretended game of chance or of chance and skill combined; and
c
the outcome of the game is determined by the chances inherent in the action of the machine, whether or not provision is made for manipulation of the machine by a player;
and for the purposes of this subsection a game in which the elements of chance can be overcome by skill shall be treated as a game of chance and skill combined if there is an element of chance in the game that cannot be overcome except by superlative skill.
1B
A machine constructed or adapted for the playing of a game is a video machine for the purposes of this Act if—
a
a micro-processor is used to control some or all of the machine’s functions; and
b
the playing of the game involves information or images being communicated or displayed to the player or players by means of any description of screen F73. . ..
1C
For the purposes of this Act an amusement machine is a prize machine unless it is constructed or adapted so that a person playing it once and successfully either receives nothing or receives only—
a
an opportunity, afforded by the automatic action of the machine, to play again (once or more often) without paying, or
b
a prize, determined by the automatic action of the machine and consisting in either—
i
money of an amount not exceeding the sum payable to play the machine once, or
ii
a token which is, or two or more tokens which in the aggregate are, exchangeable for money of an amount not exceeding that sum.
F744
Subject to subsection (5) below, for the purposes of determining whether a machine is F75a machine of any descriptionF76other than F81a fifty-penny machine within section 21(3B) above it is immaterial whether it is capable of being played by only one person at a time, or is capable of being played by more than one person.
F775
For the purposes of sections 21 to 24 above a machine (the actual machine) in relation to which the number determined in accordance with subsection (5A) below is more than one shall be treated (instead of as one machine) as if it were a number of machines (accountable machines) equal to the number so determined.
5A
That number is—
a
except where paragraph (b) below applies, the number of individual playing positions provided on the machine for persons to play simultaneously (whether or not while participating in the same game); and
b
where—
i
that machine is a video machine but not a gaming machine, and
ii
the number of such playing positions is more than the number of different screens used for the communication or display of information or images to any person or persons playing a game by means of the machine,
the number of such screens.
6
7
Any question whether the accountable machines are, or are not, machines falling within any of the following descriptions, that is to say—
a
gaming machines,
b
prize machines,
c
small-prize machines, F79. . .
F80cc
medium-prize machines,
cd
ten-penny machines, or
d
five-penny machines,
shall be determined according to whether or not the actual machine is a machine of that description, with the accountable machines being taken to be machines of the same description as the actual machine.
25A Power to modify definition of “amusement machine”.
1
The Treasury may by order modify the provisions of section 25 above—
a
by adding to the machines for the time being specified in subsection (1)(e) of that section any description of machines which it appears to them, having regard to the use to which the machines are put, to be appropriate for the protection of the revenue so to add to those machines; or
b
by deleting any description of machines for the time being so specified.
2
An order under this section may make such incidental, consequential or transitional provision as the Treasury think fit, including provision modifying section 21 or section 25(5A) above for the purpose of—
a
specifying the circumstances (if any) in which a machine added to section 25(1)(e) above is to be an excepted machine for the purposes of section 21 above; or
b
determining the number which, in the case of a machine so added, is to be taken into account for the purposes of section 25(5) above.
26 Supplementary provisions as to gaming machine licence duty.
1
The provisions of Part II of Schedule 4 to this Act (supplementary provisions as to F44amusement machine licence duty) shall have effect.
2
In sections 21 to 25 above and in Schedule 4 to this Act—
F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F46“United Kingdom” includes the territorial waters of the United Kingdom;
F47“video machine” has the meaning given by section 25(1B) above;
“prize machine” has the meaning given by section 25(1C) above;
“small-prize machine” has the meaning given by section 22(2) above.
F48 “two-penny machine” means an amusement machine in relation to which the cost for each time a game is played on it—
- a
does not exceed 2p, or
- b
where the machine provides differing numbers of games in different circumstances, cannot exceed 2p,
and “five-penny machine” and “ten-penny machine” have a corresponding meaning;
- a
F49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“premises” includes any place whatsoever and any means of transport.
F502A
References in sections 21 to 25 above and in this section and Schedule 4 to this Act to a game, in relation to any machine, include references to a game in the nature of a quiz or puzzle and to a game which is played solely by way of a pastime or against the machine, as well as one played wholly or partly against one or more contemporaneous or previous players.
3
A machine is provided F51for play on any premises if it is made available on those premises in such a way that persons resorting to them can play it; and F52subject to subsection (3A) below where on any premises one or more F53amusement machines are so made available, any such machine anywhere on the premises shall be treated as provided F51for play on those premises, notwithstanding that it is not so made available or is not in a state in which it can be played.
F543A
The Commissioners may by regulations make provision for the purpose of enabling spare F53amusement machines to be kept on premises for use in the case of the breakdown of other F53amusement machines on those premises: and such regulations may provide that, in such circumstances and subject to such conditions as may be specified in the regulations, F55an amusement machine on any premises which is not made available as mentioned in subsection (3) above, or is not in a state in which it can be played, shall not be treated by virtue of that subsection as provided F51for play on those premises.
F564
F57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8326AAmounts in currencies other than sterling
1
Any reference in this Part of this Act to a amount in sterling, in the context of—
a
the cost of playing a game, or
b
the amount of the prize for a game,
includes a reference to the equivalent amount in another currency.
2
The equivalent amount in another currency, in relation to any day, shall be determined by reference to the London closing exchange rate for the previous day.
3
For the purposes of determining what duty is payable on an amusement machine licence in a case where this section applies, the equivalent in another currency of an amount in sterling shall be taken to be its equivalent on the day on which the application for the licence is received by the Commissioners, or the due date in the case of a default licence.
4
In subsection (3) above—
“default licence” means a licence granted under paragraph 3(1) of Schedule 4A to this Act;
“due date” has the meaning given by paragraph 2(4) of that Schedule.