Machine Games Duty

Those responsible for Premises with gaming or quiz machines need to act by 11 January 2013 or risk a penalty.

Any pub, club, racecourse, hotel or other premises with gaming or quiz machines should be aware that Machine Games Duty will be introduced on 1 February 2013, which replaces VAT and AMLD

The person responsible for premises where eligible gaming machines are provided must register for Machine Games Duty

Apart from tenanted pubs, generally the holder of the Licensing Act 2003 premises licence must register with HMRC by 11 January, or monetary penalties may be incurred

All gaming machines with cash prizes and most quiz or skill machines will be covered

The new Duty is payable on profits

This will have a major impact on contracts with gaming machine suppliers, particularly where the supplier has historically been responsible for paying the relevant taxes

For further information, or help with Machine Games Duty or Supplier Agreements, please contact Chris Pritchett

Machine Games Duty

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