Part II Gaming Duties
Gaming machine licence duty
F123 Amount of duty.
(1)
The amount of duty payable on F2an 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 column 2 F3, column 3 or column 4 of the Table,
and references in this Part to a rate of F4amusement machine licence duty are references to the rate in column 2 F5, the rate in column 3 or the rate in column 4
F6 TABLE
(1) | (2) | (3) | (4) |
|---|---|---|---|
Period (in months) for which licence granted | Machines that are not gaming machines | Gaming machines that are small-prize machines or are five-penny machines without being small-prize machines | Other machines |
£ | £ | £ | |
1 | 30 | 80 | 220 |
2 | 50 | 150 | 425 |
3 | 75 | 220 | 615 |
4 | 95 | 285 | 800 |
5 | 120 | 345 | 970 |
6 | 140 | 400 | 1,125 |
7 | 160 | 450 | 1,270 |
8 | 185 | 500 | 1,405 |
9 | 205 | 540 | 1,525 |
10 | 225 | 580 | 1,635 |
11 | 240 | 615 | 1,730 |
12 | 250 | 645 | 1,815 |