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Taxation: Gaming Machines

Volume 506: debated on Wednesday 3 March 2010

To ask the Chancellor of the Exchequer for what reasons HM Revenue and Customs proposes to reclassify skills with prize machines as gaming machines; and what account that proposal takes of his Department's policy on retrospective taxation. (319739)

The definition of a gaming machine for the purpose of amusement machine licence duty (AMLD) is provided by section 25 of the Betting and Gaming Duties Act 1981 which, in turn, refers to section 6 of the Gambling Act 2005.

HM Treasury and HM Revenue and Customs, in consultation with the Gambling Commission and the Department for Culture, Media and Sport, will undertake a review of Skill with prizes machines and the games played on them for the purposes of AMLD. The review was announced on 26 February and will report to Ministers in four months. The review will also consider the issue of tax arrears applicable to some machines.