Policy paper

Machine Games Duty: introduction of a new higher rate

This Tax Information and Impact Note explains the introduction of a new 25% rate of Machine Games Duty.

From:
HM Revenue & Customs
Published
19 March 2014

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Machine Games Duty: introduction of a new higher rate

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Details

Legislation will be introduced at Finance Bill 2014 to amend Schedule 24 to add a third type of machine (any machine where the maximum stake exceeds £5) which will be liable to a 25% rate of duty.

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Published 19 March 2014

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