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Finance Act 2011
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- 2011 c. 11
- Part 1
- Gambling duties
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Finance Act 2011, Cross Heading: Gambling duties is up to date with all changes known to be in force on or before 25 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Part 1 Crossheading Gambling-duties:
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
Gambling dutiesU.K.
17Rates of gaming dutyU.K.
(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 £2,067,000 | 15 per cent |
| The next £1,425,000 | 20 per cent |
| The next £2,496,000 | 30 per cent |
| The next £5,268,000 | 40 per cent |
| The remainder | 50 per cent”. |
(2)The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2011.
18Amusement machine licence dutyU.K.
(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 | 535 | 270 | 215 | 215 | 195 | 85 |
| 2 | 1070 | 535 | 425 | 425 | 385 | 160 |
| 3 | 1605 | 805 | 635 | 635 | 575 | 240 |
| 4 | 2140 | 1070 | 845 | 845 | 765 | 320 |
| 5 | 2675 | 1340 | 1055 | 1055 | 960 | 400 |
| 6 | 3210 | 1605 | 1265 | 1265 | 1150 | 480 |
| 7 | 3745 | 1875 | 1475 | 1475 | 1340 | 555 |
| 8 | 4280 | 2140 | 1685 | 1685 | 1530 | 635 |
| 9 | 4815 | 2410 | 1895 | 1895 | 1725 | 715 |
| 10 | 5350 | 2675 | 2105 | 2105 | 1915 | 795 |
| 11 | 5885 | 2945 | 2315 | 2315 | 2105 | 875 |
| 12 | 6110 | 3055 | 2405 | 2405 | 2185 | 905”. |
(2)The amendment made by this section 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 25 March 2011.
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