Budget Notes

BN88 AMUSEMENT MACHINE LICENCE DUTY (AMLD): GAMING MACHINES

Who is likely to be affected?

1. Anyone who provides a licensable gaming machine for play in the UK.

General description of the measure

2. Increases the amount of Amusement Machine Licence Duty (AMLD) that will be paid on licences for all categories of gaming machines.

Operative date

3. The new duty amount for all gaming machines will have effect for any licence applications received at HM Revenue & Customs (HMRC) Greenock accounting centre after 4pm on 14 March 2008.

Current law and proposed revisions

4. The table in section 23 of the Betting and Gaming Duties Act 1981 (BGDA), setting out the amounts of licence duty, will be replaced by the table below.

Months Category Category Category Category Category Category
A (£) B1 (£) B2 (£) B3 (£) B4 (£) C (£)
1 455 230 180 180 165 70
2 905 450 355 355 320 135
3 1355 675 535 535 485 200
4 1805 905 710 710 645 265
5 2260 1130 890 890 805 335
6 2710 1355 1065 1065 965 400
7 3160 1580 1245 1245 1125 465
8 3610 1805 1420 1420 1290 530
9 4065 2030 1600 1600 1450 600
10 4515 2260 1775 1775 1610 665
11 4965 2485 1955 1955 1770 730
12 5160 2580 2030 2030 1840 760

Applications for payment by instalment

5. Paragraph 7A of Schedule 4 to BGDA allows HMRC to make and publish arrangements and conditions that apply to the 'payment by instalments' scheme. In accordance with that paragraph, and in addition to the conditions published in part 6 of Notice 454 'Amusement Machine Licence Duty', on and after 12 March 2008 HMRC will not accept applications to pay licence duty by instalments more than six weeks before the licence start date. Notice 454 will be amended in due course.

6. Amended licence application forms L222, and L223 for payment by instalment, are available on the HMRC website.

Further advice

7. If you have any questions about this change, please contact National Advice Service on 0845 010 9000. Information about Budget measures are available on the HM Revenue & Customs website at www.hmrc.gov.uk