Machines Games Duty registration deadline 11 January 2013

Posted: Wednesday, 2 January 2013 @ 11:36

HMRC have extended the deadline for registration for Machines Duty to 11 January 2013. All those responsible for premises which have dutiable gaming machines must register with HMRC by then or risk penalties of up to 100% of the duty payable.

The new tax comes into force on 1 February 2013. It replaces Amusement Machine Licence Duty and Output VAT on machine takings. Tax is payable on net takings. The Standard rate is 20%. The Lower rate ( for machines with a maximum stake of 10p and maximum payout of £8) is 5%.

Category B3A machines that play lottery style games are exempt, as are pull tab lottert ticket dispensers.

To see the HMRC guide click here

Nigel Musgrove

Licensing Law Specialist
Tel: 0845 003 5639

Blog by Nigel Musgrove
Nigel has been providing dispute resolution advice as a solicitor for over 35 years. As well as advising SMEs and business owners on disputes he also offers a specialist licensing law service. View profile
Call Nigel on +44 (0)1285 847 001 or by email
This blog is not intended to constitute legal advice, nor is it intended to be a complete and authoritative statement of the law, and what we say might be out of date by the time you read it. You should always seek legal advice to confirm whether or how any information in this article applies to your particular situation. We offer a free telephone consultation to discuss your particular circumstances.

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