Betting and Gaming Duties Act 1981

[F1 23 Amount of duty. U.K.

(1) The amount of duty payable on [F2 an 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 [F3 Category A, Category B, Category C, Category D or Category E],

and references in this Part to a rate of [F4 amusement] machine licence duty are references to [F5 the rate for the category of machine in question in column 2, 3, 4, 5 or 6 of the Table]

[F6 TABLE

(1)	(2)	(3)	F7 (4)	(5)	F8 (6)
Period (in months) for which licence granted	Category A	Category B	Category C	Category D	Category E
	£	£	£	£	£
1	30	80	80	165	225
2	50	150	160	320	435
3	75	220	235	470	630
4	95	285	305	605	820
5	120	345	370	735	990
6	140	400	430	855	1155
7	160	450	485	965	1300
8	185	500	535	1,065	1440
9	205	540	585	1,155	1560
10	225	580	625	1,240	1675
11	240	615	665	1,310	1775
12	250	645	695	1,375	1860]

[F9 (3) 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.]

Textual Amendments

F1 S. 23 substituted (with effect on 1.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 1(4)(9).

F2 Words in s. 23(1) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 4(1).

F3 Words in s. 23(2)(b) substituted (with effect in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 4.8.2000) by 2000 c. 17, s. 17, Sch. 2 paras. 4(1)(a), 7

F4 Words in s. 23(2) substituted (1.5.1995) by 1995 c. 4, s. 14, Sch. 3 para. 4(2)(b).

F5 Words in s. 23(2) substituted (with effect in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 4.8.2000) by 2000 c. 17, s. 17, Sch. 2 paras. 4(1)(b), 7

F6 Table in s. 23(2) substituted (with effect in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 4.8.2000) by 2000 c. 17, s. 17, Sch. 2 paras. 4(1)(c), 7

F7 Column (4) in Table in s. 23(2) substituted (24.7.2002 with effect as mentioned in s. 9(2) of the amending Act) by Finance Act 2002 (c. 23), s. 9(1)

F8 Column (6) in Table in s. 23(2) substituted (24.7.2002 with effect as mentioned in s. 9(2) of the amending Act) by Finance Act 2002 (c. 23), s. 9(1)

F9 S. 23(3) inserted (with effect in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 4.8.2000) by 2000 c. 17, s. 17, Sch. 2 paras. 4(2), 7

Modifications etc. (not altering text)

C1 S. 23 extended (with effect in relation to gaming machine licences granted for any period beginning on or after 1.4.1994) by 1994 c. 9, s. 6, Sch. 3 para. 4(3)(4).

S. 23 extended (1.5.1994) by 1994 c. 9, s. 6, Sch. 3 para. 5(5)(6).