Treatment of gaming machines from February 2013

The exemption for betting, etc. extends to ‘dutiable machine games’ following the introduction of machine gaming duty (MGD) which applies to the net takings from playing games on machines and takes over from VAT and amusement machine licence duty (AMLD) as the way of raising tax revenue from such machines.

The definition of gaming machine takings for VAT purposes was revised from 1 February 2013 (VATA 1994, s. 23 and 23A were substituted for former s. 23 by FA 2012, s. 191 and Sch. 24, para. 63, in relation to supplies made on or after 1 February 2013).

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