Introduction Background Note
4.AMLD is a duty of excise that is charged on a licence that allows a gaming machine to be provided for play in the United Kingdom. Other than specific exemptions from the requirement for a licence and certain specific classes of "excepted machines" all amusement machines are subject to the requirement that an amusement machine licence must be granted before the machine can properly be provided for play.
5.The amount of duty that is payable is determined by the number and categories of machines, and the period covered by the licence which can be between one and twelve months. Machine categories are defined by reference to a maximum cost to play a single game and a maximum prize value for winning a single game.
6.The change made by this measure increases the duty payable on an amusement machine licence. The rise is in line with RPI inflation.