You will have to pay amusement machine licence duty on any licence you hold.

If a taxpayer has queries about their amusement machine licence duty they should refer to guidance issued by us.

He also suggested taking the duty off tea and putting instead a licence duty on households wishing to consume it.

It was initially funded by a tax on motor fuel and a later a licence duty on cars, the Road Fund.

The following amusement machines are generally exempt from amusement machine licence duty and you can provide them for play without a licence.

Work out the total licence duty due on the number and type of machine(s) and the period you wish the licence(s) to cover.

Work out how much Amusement Machine Licence Duty you will have to pay - Opens in a new window.

If you have a special licence for Amusement Machine Licence Duty, you'll need to keep specific records.

Amusement Machine Licence Duty.

The Amusement Machine Licence Duty (Special Licences) Regulations 1996.

The Amusement Machine Licence Duty (Monetary Amounts) Order 1998.

It is the amusement machine licence duty legislation in the Betting and Gaming Duties Act 1981 which determines the duty treatment.

Completion of form L223 Amusement Machine Licence Duty Direct Debit is not required.

In January 1886 he converted some annual licence duties in certain provinces into a general tax on non-agricultural incomes in excess of Rs.

The following question and answers are intended to supplement the information note issued with Amusement Machine Licence Duty renewal forms between December 2011 and mid-2012.

This guide offers a reminder of Amusement Machine Licence Duty payment deadlines and explains all of the available payment options.

Some gaming machines are however specifically exempt from Amusement Machine Licence Duty (AMLD).

To work out how much Amusement Machine Licence Duty you will need to pay, you need to first check which category or categories your machines fall into.

All categories and rates of Amusement Machine Licence Duty (AMLD) are listed on the back of the relevant application forms (see paragraph5.1.1).

Read guidance on keeping spare machines and Amusement Machine Licence Duty on the HMRC website - Opens in a new window.

HMRC recommends that you make your Amusement Machine Licence Duty payments by Direct Debit, described elsewhere in this guide.

Although these are found in betting shops they are defined as gaming machines, and are liable to Amusement Machine Licence Duty (AMLD).

Find out about Amusement Machine Licence Duty and how to apply for licences in Notice 454 on the HMRC website - Opens in a new window.

Where MGD is payable, it will replace both Amusement Machine Licence Duty (AMLD) and VAT.

This brief outlines HMRC's policy in relation to quiz games played on machines and their liability to Amusement Machine Licence Duty (AMLD).