Tax warning over games machines
Pubs that have games machines that look like tests of skill could be forced to pay tax.
The Gambling Commission and HM Revenue & Customs have published guidelines due to manufacturers producing AWP (amusement with prizes) machines that look like SWPs (skills with prizes)l but are actually reliant of chance.
Machines with games such as poker, roulette and bingo are all considered games of chance and are therefore subject to paying Amusement Machine Licence Duty (AMLD).
The guidance, which is available at www.gamblingcommission.gov.uk, warns venues with such machines that they must hold valid AMLD licences.
It states: "The manner in which a game is presented includes not only the game title and/or the way in which it is described on the machines livery but also how the game is presented to a player.
"A business cannot therefore avoid AMLD or restrictions on where machines can be sited by just changing the game title or the manner in which it is described."
But Kate Nicholls, secretary of the Association of Licensed Multiple Retailers, said the statement was not overly helpful.
She said: "I think in some respects it muddies the water a bit because as far as most pubs and bars were concerned it was fairly clear.
"I don't think we are the main target for this but we may get caught in the middle."
If you are unsure if your machines are liable for duty call the HMRC helpline on 0845 010 9000.
To find out if you are allowed to have gaming machines on your premises call the Gambling Commission on 0121 230 6666.
