Part II Gaming Duties
Gaming machine licence duty
F1C123 Amount of duty.
1
The amount of duty payable on a gaming 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 column 2 or column 3 of the Table,
and references in this Part to a rate of gaming machine licence duty are references to the rate in column 2 or the rate in column 3.
(1) Period (in months) for which licence granted | (2) Small prize or five-penny machines | (3) Other machines |
|---|---|---|
£ | £ | |
1 | 60 | 150 |
2 | 105 | 275 |
3 | 155 | 400 |
4 | 205 | 520 |
5 | 250 | 645 |
6 | 295 | 755 |
7 | 340 | 880 |
8 | 390 | 1,005 |
9 | 435 | 1,115 |
10 | 480 | 1,235 |
11 | 510 | 1,305 |
12 | 535 | 1,375 |