Operational: Compliance checks: dutiable machine games
A machine game is dutiable if it is possible to win a cash prize which is greater than the cost of each individual play. This includes quiz machines which offer a cash prize greater than the cost of play, but it excludes:
- Machines which only facilitate betting on future ‘real’ events such as horse racing or sporting events
- Machines on which only bingo is played and bingo duty is chargeable
- Machines playing games of chance on which gaming duty is chargeable.
- B3A Lottery machines operated in compliance with the Gambling Act. For a person to operate a B3A machine they must hold a valid ‘club gaming’ or ’club gaming machine’ permit from their local licensing authority (SI 2012/2898)
- Machine games that are provided as part of a charitable event (SI 2012/2898)
- Machine games where players compete against others in a tournament (SI 2012/2898).
Where there are dutiable and non dutiable games on the same machine each game must be judged separately. It is the machine game, not the machine that is dutiable.
Where a game has several stages it is dutiable if a single stage is dutiable, or the stages taken together amount to a dutiable game.
A cash prize includes anything that can equate to money such as:
- tokens or ‘chips’ that can be exchanged for cash
- a prize which can be exchanged for a cash alternative
- points or credits which might be added to an account which could later be exchanged for cash.