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Betting and Gaming Duties Act 1981

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This is the original version (as it was originally enacted).

23Amount of duty

(1)The duty on a whole-year gaming machine licence shall be in accordance with the following Tables and—

(a)Table A shall apply where the Commissioners are satisfied that the premises in question will, on the date on which the licence is first in force, have local authority approval under the Gaming Acts; and

(b)Table B shall apply in any other case.

TABLE A
Premises with local authority approval
Description of machines authorised by the licenceNumber of machines of that description so authorisedDuty on whole-year licence
Chargeable at the lower rate.One or more machines£25 per machine.
Chargeable at the higher rate.One machine£60.
Two or more machines£60 plus £120 per machine in excess of one.
TABLE B
Premises without local authority approval
Description of machines authorised by the licenceDuty on whole-year licence
Chargeable at the lower rate.£75 per machine.
Chargeable at the higher rate.£200 per machine.
Chargeable at the peak rate.£400 per machine.

(2)The duty on a half-year licence shall be eleven-twentieths of that which it would have been if the licence were a whole-year, but otherwise identical, licence.

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