Pub quiz machines is TAX free Now!!
Pub quiz machines based on Monopoly and Cluedo are games of skill and not liable for tax, HM Revenue & Customs has ruled.
HMRC and the Treasury have been looking at amusement machine licence duty (AMLD) for skill with prize (SWP) machines, after a review was launched under the last government, reports The Publican magazine.
The British Beer & Pub Association had warned that changing the duty system could cost the industry £85m, as it would turn people on to fruit machines.
But HMRC has ruled that Monopoly and Cluedo quiz machines both rely on skill and have ‘no element of chance’, making them exempt from duty.
The government has hinted that other similar quiz machines could escape duty.
A statement from HMRC said it ‘is content for business to use the same reasoning to determine if similar games might also be outside the scope of AMLD. If there are cases of genuine doubt, HMRC is willing to consider requests for rulings.’
HMRC has also published new guidance on the precise definition of an SWP game. Among the criteria are that a game should be ‘a test of skill such as knowledge, dexterity, visual recognition, logic, memory, reaction, hand-to-eye coordination, numerical and lexical ability, or a mixture of any of these skills’.