SCHEDULES

SCHEDULE 3 Bingo Duty

Part I Exemption from Duty

Domestic bingo

1

F1In calculating liability to bingo duty no account shall be taken of bingo played both in a private dwelling and on a domestic occasion.

F2 Small-scale bingo

Annotations:
Amendments (Textual)
F2

Sch. 3 paras. 2, 2A and heading substituted (with effect as mentioned in s. 9(10) of the amending Act) for Sch. 3 para. 2 by Finance Act 2003 (c. 14), s. 9(3)

2

1

This paragraph applies where entitlement to participate in non-licensed bingo depends on a person’s being—

a

a member of a group or organisation,

b

a guest of a member of a group or organisation, or

c

a guest of a group or organisation.

2

Payments in respect of entitlement to participate in the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 19.

3

Winnings at the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 20.

2A

1

In the case of non-licensed bingo to which paragraph 2 does not apply—

a

payments in respect of entitlement to participate in the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 19 (subject to sub-paragraphs (2) to (5) below), and

b

winnings at the non-licensed bingo shall not be brought into account in relation to any person for the purpose of section 20 (subject to sub-paragraphs (2) to (5) below).

2

If on a day winnings at non-licensed bingo promoted by a person exceed £500, sub-paragraph (1) shall not apply in relation to the person in respect of the accounting period in which that day falls and the next two accounting periods.

3

If stakes exceeding in aggregate £500 are hazarded on a day at non-licensed bingo promoted by a person, sub-paragraph (1) shall not apply in relation to the person in respect of the accounting period in which that day falls and the next two accounting periods.

4

If in an accounting period winnings at non-licensed bingo promoted by a person exceed £7,500, sub-paragraph (1) shall not apply in relation to the person in respect of that accounting period and the next two accounting periods.

5

If stakes exceeding in aggregate £7,500 are hazarded in an accounting period at non-licensed bingo promoted by a person, sub-paragraph (1) shall not apply in relation to the person in respect of that accounting period and the next two accounting periods.

6

For the purposes of this paragraph winnings at bingo shall be valued in accordance with section 20(2) to (6).

Non-profit-making bingo

2B

In calculating liability to bingo duty no account shall be taken of bingo to which there apply (without any exception or modification by virtue of regulations) both—

a

section 3 of the Gaming Act 1968 or Article 56 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (prohibition on charging for participation), and

b

section 4 of that Act or Article 57 of that Order (prohibition of levy on stakes or winnings).

Small-scale amusements provided commercially

5

1

F3In calculating liability to bingo duty no account shall be taken of bingo played in compliance with the conditions of this paragraph—

a

on any premises in respect of which a permit under section 16 of the M2Lotteries and Amusements Act 1976 (provision of amusements with prizes) has been granted in accordance with Schedule 3 to that Act and is for the time being in force;

F4aa

on any premises in Northern Ireland in respect of which an amusement permit under Article 111 of the M1Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 or a pleasure permit under Article 157 of that Order has been granted;

b

on any premises in respect of which there is for the time being in force both F5an amusement machine licence under this Act and a permit granted under section 34 of the M3Gaming Act 1968, not being premises in respect of which a club or a miners’ welfare institute within the meaning of the Gaming Act 1968 is for the time being registered under Part III of that Act; or

c

at any pleasure fair consisting wholly or mainly of amusements provided by travelling showmen, which is held on any day of a year on premises not previously used in that year for more than twenty-seven days for the holding of such a pleasure fair.

2

The conditions of this paragraph are that—

C1a

the amount payable by any person for a card for any one game of bingo does not exceed 20p;

C2b

the total amount taken as payment by players for their cards for any one games does not exceed £10;

C3c

no money prize exceeding 20p is distributed or offered;

d

the winning of, or the purchase of a chance to win, a prize does not entitle any person (whether subject to a further payment by him or not) to any further opportunity to win money or money’s worth by taking part in any gaming or in any lottery; and

e

in the case of such a pleasure fair as is described above, the opportunity to play bingo is not the only, or the only substantial, inducement to persons to attend the fair.

Machine bingo

6

F7In calculating liability to bingo duty no account shall be taken of bingo played by means of F6an amusement machine the provision of which on premises requires the authority of an excise licence under section 21 of this Act.

Power to increase limits of exemptions

7

The Commissioners may by order provide that any provision of this Part of this Schedule which is specified in the order and which mentions a sum shall have effect (whether as from a date so specified or in relation to events taking place on or after a date so specified) as if for that sum there were substituted such larger sum as may be specified in the order.