The Treasury has published a consultation on the introduction of machine games duty on the takings of certain machines used for gambling.
It is planned to introduce the new duty with effect from 1 February 2013, when the takings of the machines concerned will cease to be liable to VAT. Machines used only for amusement are not affected, and their takings will continue to be liable to VAT.
The Customs and Excise Division has already had informal discussions with a number of suppliers and operators who would be liable to the duty.
The consultation runs until Friday 12 October 2012 and the consultation document, including a copy of the draft public notice and the draft legislation, may be found here.
Responses should be sent to: Ray Todd, Manager, LLCS, The Treasury, Customs and Excise Division, PO Box 6, Custom House, North Quay, Douglas, Isle of Man, IM99 1AG or email customs@gov.im
For more information contact the Customs and Excise Division.
