Business tax – policy paper

Machine Games Duty: introduction of a new higher rate

This publication was withdrawn on 22 July 2015

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


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.