SCHEDULES

SCHEDULE 3 Bingo Duty

Part I Exemption from Duty

Small-scale amusements provided commercially

5

1

F1In calculating liability to bingo duty no account shall be taken of bingo played in compliance with the conditions of this paragraph—

a

on any F2family entertainment centre within the meaning of the Gambling Act 2005 (see section 238);

F3aa

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;

F5b

on any premises if, for the time being—

i

a machine in respect of which a person is liable for machine games duty is located on the premises, and

ii

an adult gaming centre premises licence issued under Part 8 of the Gambling Act 2005 (see section 150(1)(c)) is in force in respect of the premises; 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;

c

no money prize exceeding F4£70 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.