Bingo duty, AMLD and gaming duty changes


The measure

  • A reduction in bingo duty from 22% to 20%;
  • Changes in amusement machine license duty (AMLD) in accordance with a revised table of charges;
  • Changes in gaming duty based on a revised gross gaming yield (GGY) table.

Who will be affected?

  • Casinos, bingo clubs and operators of gaming machines.

When?

  • The new rate for bingo duty will have effect for accounting periods beginning on or after 29 March 2010;
  • The increase in the amounts of duty for AMLD will have effect for any licence applications received at HMRC accounting centre after 4pm on 29 March 2010;
  • The changes to the GGY bandings have effect for accounting periods starting on or after 1 April 2010.
Our view
  • The reduction in bingo duty will produce savings for bingo operators;
  • The AMLD changes will bring about an increase in duty in line with inflation which will increase costs for amusement machine operators;
  • The gaming duty banding changes reflect inflation and should have the effect of reducing charges for casinos and similar operators.