Part 1Charges, rates, allowances, etc

Gambling duties

19Rates of gaming duty

(1)

In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—
“Table

Part of gross gaming yield

Rate

The first £1,929,000

15 per cent

The next £1,329,500

20 per cent

The next £2,329,000

30 per cent

The next £4,915,500

40 per cent

The remainder

50 per cent.”

(2)

The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 1 April 2009.

20Bingo duty

(1)

BGDA 1981 is amended as follows.

(2)

In section 17(1)(b) (bingo duty chargeable at 15 per cent of bingo promotion profits), for “15” substitute “ 22 ”.

(3)

In paragraph 5(2)(c) of Schedule 3 (maximum prize for small-scale amusements exemption), for “£50” substitute “ £70 ”.

(4)

The amendment made by subsection (2) has effect in relation to accounting periods beginning on or after 27 April 2009.

(5)

The amendment made by subsection (3) has effect in relation to bingo played on or after 1 June 2009.

21Amounts of duty on amusement machine licences

(1)

In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—
“Table

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.”

(2)

The amendment made by subsection (1) has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4 pm on 22 April 2009.

22Provisions affecting amount of amusement machine licence duty

(1)

BGDA 1981 is amended as follows.

(2)

Section 21 (gaming machine licences) is amended as follows.

(3)

Subsection (5) (excepted machines) is amended as follows.

(4)

In paragraph (c) (machines in case of which cost of single game does not exceed 10p and maximum value of prize for winning single game does not exceed £5)—

(a)

in sub-paragraph (i), omit the “and” at the end,

(b)

in sub-paragraph (ii), for “£5” substitute “ £15 ”, and

(c)

after that sub-paragraph insert—

“(iii)

the maximum cash component of the prize for winning a single game does not exceed £8,”.

(5)

After that paragraph insert—

“(ca)

a gaming machine in respect of which—

(i)

the cost of a single game does not exceed £1,

(ii)

the maximum value of the prize for winning a single game does not exceed £50, and

(iii)

any prize that can be won is neither money nor something that can be exchanged for or used in place of money or that can be exchanged for something other than money, and”.

(6)

After that subsection insert—

“(6)

To the extent that a prize consists of anything other than money, its value for the purposes of this section and sections 22 and 23 below is—

(a)

in the case of a voucher or token that may be exchanged for, or used in place of, an amount of money, that amount,

(b)

in the case of a voucher or token that does not fall within paragraph (a) and that may be exchanged for something other than money, the cost that the person providing the machine would incur in obtaining that thing from a person who is not a connected person, and

(c)

in any other case, the cost that the person providing the machine would incur in obtaining the prize from a person who is not a connected person.

(7)

Section 839 of the Income and Corporation Taxes Act 1988 (connected persons) applies for the purposes of subsection (6).”

(7)

In section 22(2) (machine in respect of which benefits for winning single game do not exceed £8 to be “small-prize machine”), for “£8” substitute “ £10 ”.

(8)

Section 23 (amount of duty) is amended as follows.

(9)

In subsection (3) (categories of machines), in the definition of Category C gaming machine, in paragraph (ii)—

(a)

for “50p” substitute “ £1 ”, and

(b)

for “£35” substitute “ £70 ”.

(10)

Omit subsection (5) (which is superseded by the amendment made by subsection (6)).

(11)

In consequence of the amendments made by the preceding provisions of this section, omit—

(a)

in FA 2000, in Schedule 2, paragraph 3(1)(b), and

(b)

in FA 2007, section 9(2) and (4).

(12)

The amendments made by this section are treated as having come into force on 1 June 2009.