Introduction Background Note
9.Amusement machine licence duty (AMLD) is a duty of excise that is charged on a licence that authorises the provision of gaming machines for play in the United Kingdom. Other than specific classes of “excepted machines”, all gaming machines fall within the scope of AMLD. The amount of duty that is payable is determined by the numbers and categories of machines. Machine categories are defined by reference to their maximum prize values and cost to play.
10.This section follows from the announcement by the Department for Culture, Media and Sport (DCMS) that permitted prize levels for Category C and Category D machines would be increased by Order in the summer. The definition of Category C gaming machines and “excepted machines” for the purposes of AMLD in the BGDA is in line with the definitions of Category C and D gaming machines used by DCMS. This section amends the definition of a Category C gaming machine and an “excepted machine” for AMLD purposes.
11.This section is connected to section 21, which makes changes to the amounts of AMLD.