Quiz games and AMLD

Revenue & Customs Brief 6/10 outlines HMRC's policy in relation to quiz games played on machines and their liability to amusement machine licence duty (AMLD).

Only quiz machines that are not defined as gaming machines will fall outside the scope of AMLD although HMRC say they accept that advice in Amusement Machine Licence Duty Notice 454 (covering changes effective from 2006) may have misled businesses into believing that machines on which quiz games were played were always exempt from AMLD.

Quiz games played on a machine can be games of chance if they involve both an element of chance and an element of skill.

The machines on which these games are played are gaming machines under Betting and Gaming Duties Act 1981 s 25 and depending on stake and prize limits they are licensable gaming machines which makes them...