Gambling dutiesU.K.
191Machine games dutyU.K.
Schedule 24 contains provision replacing amusement machine licence duty with a new excise duty and making related changes to VATA 1994.
192Amusement 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 | 555 | 280 | 220 | 220 | 200 | 85 |
2 | 1105 | 555 | 435 | 435 | 395 | 165 |
3 | 1655 | 830 | 655 | 655 | 595 | 250 |
4 | 2205 | 1105 | 870 | 870 | 790 | 330 |
5 | 2755 | 1380 | 1085 | 1085 | 985 | 410 |
6 | 3305 | 1655 | 1305 | 1305 | 1185 | 495 |
7 | 3860 | 1930 | 1520 | 1520 | 1380 | 575 |
8 | 4410 | 2205 | 1740 | 1740 | 1575 | 655 |
9 | 4960 | 2485 | 1955 | 1955 | 1775 | 740 |
10 | 5510 | 2760 | 2170 | 2170 | 1970 | 820 |
11 | 6060 | 3035 | 2390 | 2390 | 2170 | 900 |
12 | 6295 | 3150 | 2480 | 2480 | 2250 | 935”. |
(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 23 March 2012.
193Rates 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 £2,175,000 | 15 per cent |
The next £1,499,500 | 20 per cent |
The next £2,626,000 | 30 per cent |
The next £5,542,500 | 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 2012.
194Remote gambling: double taxation reliefU.K.
Schedule 25 contains provision for double taxation relief in respect of remote gambling.