Gambling Tax Rates
From 4pm on 22 April 2009, rates of all categories of amusement machine licence duty (AMLD) will increase.
| AMLD (£) after increase
months for which licence granted |
Category
A |
Category
B1 |
Category
B2 |
Category
B3 |
Category
B4 |
Category
C |
| 1 | 500 | 255 | 200 | 200 | 180 | 80 |
| 2 | 985 | 490 | 385 | 385 | 350 | 145 |
| 3 | 1475 | 735 | 585 | 585 | 530 | 220 |
| 4 | 1965 | 985 | 775 | 775 | 705 | 290 |
| 5 | 2465 | 1230 | 970 | 970 | 875 | 365 |
| 6 | 2955 | 1475 | 1160 | 1160 | 1050 | 435 |
| 7 | 3445 | 1720 | 1355 | 1355 | 1225 | 505 |
| 8 | 3935 | 1965 | 1550 | 1550 | 1405 | 580 |
| 9 | 4430 | 2215 | 1745 | 1745 | 1580 | 655 |
| 10 | 4920 | 2465 | 1935 | 1935 | 1755 | 725 |
| 11 | 5410 | 2710 | 2130 | 2130 | 1930 | 795 |
| 12 | 5625 | 2815 | 2215 | 2215 | 2010 | 830 |
For accounting periods starting on of after 1 April 2009 gaming duty bands will be revalorised to the following:
| Marginal Tax Rate | 15% of first | 20% of next | 30% of next | 40% of next* |
| Current Bands | £1,911,000 | £1,317,000 | £2,307,000 | £4,869,500 |
| Revalorised Bands | £1,929,000 | £1,329,500 | £2,329,000 | £4,915,500 |
*50% will be charged on the remainder of Gross Gaming Yield
On 27 April 2009 participation fees for bingo and player-to-player gaming in casinos will no longer be subject to VAT
For accounting periods starting on or after 27 April 2009 bingo duty will increase to 22%
On 27 April 2009 player-to-player gaming in casinos will be brought into the gaming duty regime.
The Govenment will consult on moving the taxation of gaming machines onto a gross profits tax basis.
