Takings from fixed-odds betting terminals have been within the scope of VAT from 6 December 2005 when they were also removed from the scope of General Betting Duty. They will be liable to Amusement Machine Licence Duty from 1 August 2006. Fixed-odds betting terminals cannot be offered outside of a licensed bookmaker.
In Budget 2006 we estimated that revenue would increase by £25 million in 2006-07 from aligning the taxation of gaming machines with the Gambling Act. This includes the increase in revenue from fixed-odds betting terminals.