Part ICustoms and Excise and Value Added Tax
Chapter ICustoms and Excise
Duties of excise
4Gaming machine licence duty: rates
With respect to licences for any period beginning on or after 1st June 1987, for the Tables set out in section 23(1) of the [1981 c. 63.] Betting and Gaming Duties Act 1981 there shall be substituted the following Tables—
Table ASmall-prize machines
Description of machines authorised by the licence
Duty on whole-year licence
£
Chargeable at the lower rate
150 per machine
Chargeable at the higher rate
375 per machine
Table BOther machines
Description of machines authorised by the licence
Duty on whole-year licence
£
Chargeable at the lower rate
375 per machine
Chargeable at the higher rate
960 per machine