Updated amusement machine licence duty notice
HMRC have issued a new version of Notice 454 entitled ‘Amusement Machine Licence Duty’ which replaces the version published in April 2010. The notice provides guidance as to whether an amusement machine is liable to the Amusement Machine Licence Duty (AMLD), how to obtain a AMLD licence and the conditions for the licensing system.
The notice has been updated to include new guidance on ‘skill machines’. This issue has been a ‘hot topic’ in the industry and concerns an important distinction as to whether a particular prize machine is a gaming machine or not.
HMRC suggest that the new guidance in Section 17 of the revised notice should be read in conjunction with:
- the joint statement between HMRC and the Gambling Commission in relation to amusement machines which offer games designed to look like recognised games of chance of December 2009, and
- the Gambling Commission’s "Is a prize machine a gaming machine?" (May 2010).
The guidance on voluntary declaration for unlicensed periods has also been updated.