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.

[F3 (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) the machine's category determined in accordance with subsection (3).

Table

[F4 Months for which licence granted	Category A	Category B1	Category B2	Category B3	Category B4	Category C
	£	£	£	£	£	£
1	500	255	200	200	180	80
2	985	490	385	385	350	45
3	1475	735	585	585	530	220
4	1965	985	775	775	705	290
5	2465	1230	970	970	875	365
6	2955	1475	1160	1160	1050	435
7	3445	1720	1355	1355	1225	505
8	3935	1965	1550	1550	1405	580
9	4430	2215	1745	1745	1580	655
10	4920	2465	1935	1935	1755	725
11	5410	2710	2130	2130	1930	795
12	5625	2815	2215	2215	2010	830.]

(3) The categories of gaming machine are as follows—

Category A – a gaming machine which is not within another category.

Category B1 – a gaming machine which is not within a lower category and in respect of which—

(i) the cost of a single game does not exceed £2, and

(ii) the maximum value of the prize for winning a single game does not exceed £4,000.

Category B2 – a gaming machine which is not within a lower category and in respect of which—

(i) the cost of a single game does not exceed £100, and

(ii) the maximum value of the prize for winning a single game does not exceed £500.

Category B3 – a gaming machine which is not within a lower category and in respect of which—

(i) the cost of a single game does not exceed £1, and

(ii) the maximum value of the prize for winning a single game does not exceed £500.

Category B4 – a gaming machine which is not within a lower category and in respect of which—

(i) the cost of a single game does not exceed £1, and

(ii) the maximum value of the prize for winning a single game does not exceed £250.

Category C—

(i) a gaming machine in respect of which the cost of a single game does not exceed 5p, and

(ii) a gaming machine in respect of which—

(a) the cost of a single game does not exceed [F5 £1], and

(b) the maximum value of the prize for winning a single game does not exceed [F6 £70].

(4) Where a machine offers more than one class of game, it falls within a category only if it satisfies the requirements of that category in respect of each class.

F7 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) For the purposes of subsection (3) Category A is the highest category and Category C is the lowest.]

[F8 (7) The Commissioners may by order substitute for a sum for the time being specified in subsection (3) such higher sum as they consider appropriate.]]

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 S. 23(2)-(6) substituted (with effect as mentioned in s. 12(8) of the amending Act) for s. 23(2)(3) by Finance Act 2006 (c. 25), s. 12(3) (with s. 12(9)-(11))

F4 Table in s. 23(2) substituted (with effect in accordance with s. 21(2) of the amending Act) by Finance Act 2009 (c. 10), s. 21(1)

F5 Word in s. 23(3) substituted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(9)(a)(12)

F6 Word in s. 23(3) substituted (1.6.2009 retrospective) by Finance Act 2009 (c. 10), s. 22(9)(b)(12)

F7 S. 23(5) omitted (1.6.2009 retrospective) by virtue of Finance Act 2009 (c. 10), s. 22(10)(12)

F8 S. 23(7) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 9(3)

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).