Finance Act 1995 (c. 4)

(The document as of February, 2008)

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(d) the machine automatically--

(i) applies some or all of the rules of the game or displays or records scores in the game; and

(ii) determines when a player who has paid to play a game by means of the machine can no longer play without paying again;

and

(e) the machine is a gaming machine, a video machine or a pinball machine.

(1A) A machine constructed or adapted for the playing of a game is a gaming machine for the purposes of this Act if--

(a) it is a prize machine;

(b) the game which is played by means of the machine is a game of chance, a game of chance and skill combined or a pretended game of chance or of chance and skill combined; and

(c) the outcome of the game is determined by the chances inherent in the action of the machine, whether or not provision is made for manipulation of the machine by a player;

and for the purposes of this subsection a game in which the elements of chance can be overcome by skill shall be treated as a game of chance and skill combined if there is an element of chance in the game that cannot be overcome except by superlative skill.

(1B) A machine constructed or adapted for the playing of a game is a video machine for the purposes of this Act if--

(a) a micro-processor is used to control some or all of the machine's functions; and

(b) the playing of the game involves information or images being communicated or displayed to the player or players by means of any description of screen, other than one consisting only in a blank surface onto which light is projected.

(1C) For the purposes of this Act an amusement machine is a prize machine unless it is constructed or adapted so that a person playing it once and successfully either receives nothing or receives only--

(a) an opportunity, afforded by the automatic action of the machine, to play again (once or more often) without paying, or

(b) a prize, determined by the automatic action of the machine and consisting in either--

(i) money of an amount not exceeding the sum payable to play the machine once, or

(ii) a token which is, or two or more tokens which in the aggregate are, exchangeable for money of an amount not exceeding that sum. "

(2) In subsection (4) of that section (machines playable by more than one person), for "a gaming machine" there shall be substituted "a machine of any description".

(3) For subsections (5) to (9) of that section there shall be substituted the following subsections--

" (5) For the purposes of sections 21 to 24 above a machine (the actual machine) in relation to which the number determined in accordance with subsection (5A) below is more than one shall be treated (instead of as one machine) as if it were a number of machines (accountable machines) equal to the number so determined.

(5A) That number is--

(a) except where paragraph (b) below applies, the number of individual playing positions provided on the machine for persons to play simultaneously (whether or not while participating in the same game); and

(b) where--

(i) that machine is a video machine but not a gaming machine, and

(ii) the number of such playing positions is more than the number of different screens used for the communication or display of information or images to any person or persons playing a game by means of the machine,

the number of such screens.

(6) Subsection (5) above does not apply in the case of any machine which is an excepted machine for the purposes of section 21 above or in the case of a pinball machine.

(7) Any question whether the accountable machines are, or are not, machines falling within any of the following descriptions, that is to say--

(a) gaming machines,

(b) prize machines,

(d) five-penny machines,

shall be determined according to whether or not the actual machine is a machine of that description, with the accountable machines being taken to be machines of the same description as the actual machine. "

7 After section 25 there shall be inserted the following section--

" 25A Power to modify definition of "amusement machine".

(1) The Treasury may by order modify the provisions of section 25 above--

(a) by adding to the machines for the time being specified in subsection (1)(e) of that section any description of machines which it appears to them, having regard to the use to which the machines are put, to be appropriate for the protection of the revenue so to add to those machines; or

(b) by deleting any description of machines for the time being so specified.

(2) An order under this section may make such incidental, consequential or transitional provision as the Treasury think fit, including provision modifying section 21 or section 25(5A) above for the purpose of--

(a) specifying the circumstances (if any) in which a machine added to section 25(1)(e) above is to be an excepted machine for the purposes of section 21 above; or

(b) determining the number which, in the case of a machine so added, is to be taken into account for the purposes of section 25(5) above. "

Supplementary provisions

8 (1) In section 26 (supplementary provisions)--

(a) for the words "gaming machine licence duty" in subsection (1) there shall be substituted "amusement machine licence duty";

(b) for the words "a gaming machine" and "gaming machines", wherever they occur, there shall be substituted, respectively, "an amusement machine" and "amusement machines"; and

(2) In subsection (2) of that section--

(a) after the definition of "United Kingdom" there shall be inserted the following definitions--

" "video machine" has the meaning given by section 25(1B) above;

"prize machine" has the meaning given by section 25(1C) above; " and

(b) after the definition of a "five-penny machine" there shall be inserted the following definition--

" "thirty-five-penny machine" means an amusement machine which can only be played by the insertion into the machine of coins of an aggregate denomination not exceeding 35p; " .

(3) After subsection (2) of that section there shall be inserted the following subsection--

" (2A) References in sections 21 to 25 above and in this section and Schedule 4 to this Act to a game, in relation to any machine, include references to a game in the nature of a quiz or puzzle and to a game which is played solely by way of a pastime or against the machine, as well as one played wholly or partly against one or more contemporaneous or previous players. "

9 (1) In sections 31 and 33(2) (protection of officers and savings for prohibitions of gaming etc.), for the words "gaming machine licences", in each case, there shall be substituted "amusement machine licences".

(2) In section 32(3) (orders subject to affirmative procedure), for "or 14(3)" there shall be substituted ", 14(3) or 25A".

(3) In section 33(1) (interpretation), in the definition of "gaming", the words "(except where it refers to a machine provided for gaming)" shall be omitted.

10 In Schedule 3 (bingo duty)--

(a) in paragraph 5(1)(b), for "a gaming machine licence" there shall be substituted "an amusement machine licence"; and

(b) in paragraph 6, for "a gaming machine" there shall be substituted "an amusement machine".

11 (1) In Schedule 4 (supplementary provisions in relation to gaming machine licence duty)--

(a) for the words "gaming machine" and "gaming machines", wherever they occur, there shall be substituted, respectively, "amusement machine" and "amusement machines"; and

(b) for the indefinite article, wherever it occurs before an expression amended by paragraph (a) above, there shall be substituted "An" or "an", as the case may require.

(2) In paragraph 1(2) of that Schedule (conditions of exemption for charitable entertainments etc.)--

(a) in paragraph (a), for "of gaming by means of any machine" there shall be substituted "from any amusement machines"; and

(b) in paragraph (b), for "and any other provided for gaming" there shall be substituted "and any other amusement machines provided".

(3) In paragraph 2(2)(c) of that Schedule (conditions of exemption for pleasure fairs), for "and any other provided for gaming" there shall be substituted "and any other amusement machines provided".

(4) In paragraph 4 of that Schedule--

(a) for the words "small-prize machines", wherever they occur, there shall be substituted "relevant machines"; and

(b) after sub-paragraph (7) there shall be inserted the following sub-paragraph--

" (7A) An amusement machine is a relevant machine for the purposes of this paragraph unless it is a gaming machine which is not a small-prize machine. " ; and in relation to the winter period beginning with November 1995, sub-paragraph (4) of that paragraph shall have effect as if the references by virtue of this paragraph to an amusement machine licence included references to a gaming machine licence.

(5) After paragraph 7 of that Schedule there shall be inserted the following paragraph--

" Payment of duty by instalments

7A (1) The Commissioners may make and publish arrangements setting out the circumstances in which, and the conditions subject to which, a person to whom an amusement machine licence is granted for a period of twelve months may, at his request and if the Commissioners think fit, be permitted to pay the duty on that licence by regular instalments during the period of the licence, instead of at the time when it is granted.

(2) Arrangements under this paragraph shall provide for the amount of each instalment to be such that the aggregate amount of all the instalments to be paid in respect of any licence is an amount equal to 105 per cent. of what would have been the duty on that licence apart from this paragraph.

(3) Sub-paragraph (4) below applies if a person who has been permitted, in accordance with arrangements under this paragraph, to pay the duty on any amusement machine licence by instalments--

(a) fails to pay any instalment at the time when it becomes due in accordance with the arrangements; and

(b) does not make good that failure within seven days of being required to do so by notice given by the Commissioners.

(4) Where this sub-paragraph applies--

(a) the licence shall be treated as having ceased to be in force as from the time when the instalment became due;

(b) the person to whom the licence was granted shall become liable to any unpaid duty to which he would have been liable under paragraph 11(1C) below if he had surrendered the licence at that time; and

(5) Sections 14 to 16 of the [1994 c. 9.] Finance Act 1994 (review and appeals) shall have effect in relation to any decision of the Commissioners refusing an application for permission to pay duty by instalments in accordance with arrangements under this paragraph as if that decision were a decision of a description specified in Schedule 5 to that Act. "

(6) In paragraph 11 of that Schedule (surrender), after sub-paragraph (1B) there shall be inserted the following sub-paragraph--

" (1C) Where, in a case where duty is being paid in accordance with arrangements made under paragraph 7A above, the amount of duty actually paid on a licence that is surrendered is less than the amount which would have been paid on that licence if the period for which it was granted had been reduced by the number of complete months in that period which have not expired when the licence is surrendered, the difference between those amounts shall be treated as unpaid duty. "

(7) Paragraph 13 of that Schedule (labelling and marking of machines) shall cease to have effect.

(8) In paragraph 14 of that Schedule (power to enter premises), for the words "for gaming" there shall be substituted "for play".

(9) In paragraph 16 of that Schedule (enforcement), after sub-paragraph (1) there shall be inserted the following sub-paragraph--

" (1A) This paragraph does not apply to any contravention or failure to comply with arrangements under paragraph 7A above or to any failure or refusal to comply with a requirement made under or for the purposes of any such arrangements. "

(10) In paragraph 17 of that Schedule (warrants etc.)--

(a) in sub-paragraph (1), for the words "for gaming" there shall be substituted "for play"; and

(b) in sub-paragraph (2)(a), for the words from "(including" to "by means of it)" there shall be substituted "(including any machine appearing to the officer to be an amusement machine or to be capable of being used as such)".

Consequential amendment of the Customs and Excise Management Act 1979

12 In section 102(3)(a) of the [1979 c. 2.] Customs and Excise Management Act 1979 (penalty for failure to deliver up a licence), for "a gaming machine licence" there shall be substituted "an amusement machine licence".

Section 19.

SCHEDULE 4 Vehicle Excise and Registration

Part I Introduction

1 In this Schedule "the 1994 Act" means the [1994 c. 22.] Vehicle Excise and Registration Act 1994.

Part II Exemptions

Abolition of certain exemptions

2 The following paragraphs of Schedule 2 to the 1994 Act (exempt vehicles) shall be omitted--

(a) paragraph 1 (electrically propelled vehicles);

(b) paragraph 12 (road construction vehicles);

(d) paragraph 14 (snow clearing vehicles);

(e) paragraph 15 (gritting vehicles);

(f) paragraph 16 (street cleansing vehicles);

(g) paragraph 17 (tower wagons used solely in connection with street lighting);

(h) paragraph 21 (vehicles used for short journeys between different parts of person's land).

Exemption for police vehicles

3 In Schedule 2 to the 1994 Act the following shall be inserted after paragraph 3--

" Police vehicles

3A A vehicle is an exempt vehicle when it is being used for police purposes. "

Exemption for vehicles used between different parts of land

4 In Schedule 2 to the 1994 Act the following shall be inserted after paragraph 20--

" Vehicles used between different parts of land

20A A vehicle is an exempt vehicle if--

(a) it is used only for purposes relating to agriculture, horticulture or forestry,

(b) it is used on public roads only in passing between different areas of land occupied by the same person, and

Commencement

5 This Part of this Schedule shall come into force on 1st July 1995.

Part III Rates

General

6 (1) In Schedule 1 to the 1994 Act (annual rates of duty) the following paragraph shall be substituted for paragraph 1 (annual rate of duty where no other rate specified)--

" 1 (1) The annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is--

(a) if it was constructed after 1946, the general rate;

(b) if it was constructed before 1947, the reduced rate.

(2) The general rate is £135.

(3) The reduced rate is 50 per cent. of the general rate.

(4) Where an amount arrived at in accordance with sub-paragraph (3) is an amount--

(a) which is not a multiple of £5, and

(b) which on division by five does not produce a remainder of £2.50,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5.

(5) Where an amount arrived at in accordance with sub-paragraph (3) is an amount which on division by five produces a remainder of £2.50, the rate is the amount arrived at increased by £2.50. "

(2) The following amendments shall be made in consequence of sub-paragraph (1) above--

(a) in section 13 of the 1994 Act (trade licences) in subsection (3)(b) for "1(b)" there shall be substituted "1(1)(a)";

(b) in section 13 of the 1994 Act as substituted under paragraph 8 of Schedule 4 to that Act, in subsection (4)(b) for "1(b)" there shall be substituted "1(1)(a)";

(c) in section 36 of the 1994 Act (additional liability where cheque dishonoured) in subsection (3)(b) for "1(b)" there shall be substituted "1(1)(a)".

Motorcycles

7 (1) Paragraph 2 of Schedule 1 to the 1994 Act (motorcycles) shall be amended as follows.

(2) In sub-paragraph (1) (rate for motorcycles not exceeding 450 kilograms) the following shall be substituted for paragraphs (a) to (c)--

" (a) if the cylinder capacity of the engine does not exceed 150 cubic centimetres, 10 per cent. of the general rate specified in paragraph 1(2);

(b) if the vehicle is a motorbicycle and the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres, 25 per cent. of the general rate specified in paragraph 1(2);

(3) The following sub-paragraphs shall be inserted after sub-paragraph (1)--

" (1A) Where an amount arrived at in accordance with sub-paragraph (1)(a), (b) or (c) is an amount--

(a) which is not a multiple of £5, and

(b) which on division by five does not produce a remainder of £2.50,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5.

(1B) Where an amount arrived at in accordance with sub-paragraph (1)(a), (b) or (c) is an amount which on division by five produces a remainder of £2.50, the rate is the amount arrived at increased by £2.50. "

Buses etc.

8 In Schedule 1 to the 1994 Act the following shall be substituted for Part III (hackney carriages)--

" Part III Buses

3 (1) The annual rate of vehicle excise duty applicable to a bus is--

(a) if its seating capacity is nine to sixteen, the same as the basic goods vehicle rate;

(b) if its seating capacity is seventeen to thirty-five, 133 per cent. of the basic goods vehicle rate;

(d) if its seating capacity is over sixty, 300 per cent. of the basic goods vehicle rate.

(2) In this paragraph "bus" means a vehicle which--

(a) is a public service vehicle (within the meaning given by section 1 of the [1981 c. 14.] Public Passenger Vehicles Act 1981), and

(b) is not an excepted vehicle.

(3) For the purposes of this paragraph an excepted vehicle is--

(a) a vehicle which has a seating capacity under nine,

(b) a vehicle which is a community bus,

(c) a vehicle used under a permit granted under section 19 of the [1985 c. 67.] Transport Act 1985 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met, or

(d) a vehicle used under a permit granted under section 10B of the [1967 c. 37 (N.I.).] Transport Act (Northern Ireland) 1967 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met.

(4) In sub-paragraph (3)(b) "community bus" means a vehicle--

(a) used on public roads solely in accordance with a community bus permit (within the meaning given by section 22 of the [1985 c. 67.] Transport Act 1985), and

(b) not used for providing a service under an agreement providing for service subsidies (within the meaning given by section 63(10)(b) of that Act).

(5) For the purposes of this paragraph the seating capacity of a vehicle shall be determined in accordance with regulations made by the Secretary of State.

(6) In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.

(7) Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount--

(a) which is not a multiple of £10, and

(b) which on division by ten does not produce a remainder of £5,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.

(8) Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5. "

Special vehicles

9 (1) Part IV of Schedule 1 to the 1994 Act (special machines) shall be amended as follows.

(2) For the heading "SPECIAL MACHINES" there shall be substituted "SPECIAL VEHICLES".

(3) In paragraph 4(1) (annual rate of £35) for the words "special machine is £35" there shall be substituted "special vehicle is the same as the basic goods vehicle rate".

(4) In paragraph 4(2) (definition of "special machine")--

(a) for the words ""special machine" means" there shall be substituted ""special vehicle" means a vehicle which has a revenue weight exceeding 3,500 kilograms and is";

(b) paragraphs (a), (b) and (f) (tractors, agricultural engines and mowing machines) shall be omitted;

" (ee) a road roller. "

(5) Paragraph 4(3) (definition of "tractor") shall be omitted.

(6) The following sub-paragraph shall be inserted after sub-paragraph (6) of paragraph 4--

" (7) In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms. "

Special concessionary vehicles

10 In Schedule 1 to the 1994 Act the following shall be inserted after Part IV--

" Part IVA Special Concessionary Vehicles

4A (1) The annual rate of vehicle excise duty applicable to a special concessionary vehicle is 25 per cent. of the general rate specified in paragraph 1(2).

(2) Where an amount arrived at in accordance with sub-paragraph (1) is an amount--

(a) which is not a multiple of £5, and

(b) which on division by five does not produce a remainder of £2.50,

the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5.

(3) Where an amount arrived at in accordance with sub-paragraph (1) is an amount which on division by five produces a remainder of £2.50, the rate is the amount arrived at increased by £2.50.

4B (1) A vehicle is a special concessionary vehicle if it is--

(a) an agricultural tractor, or

(b) an off-road tractor.

(2) In sub-paragraph (1) "agricultural tractor" means a tractor used on public roads solely for purposes relating to agriculture, horticulture, forestry or activities falling within sub-paragraph (3).

(3) The activities falling within this sub-paragraph are--

(a) cutting verges bordering public roads;

(b) cutting hedges or trees bordering public roads or bordering verges which border public roads.

(4) In sub-paragraph (1) "off-road tractor" means a tractor which is not an agricultural tractor (within the meaning given by sub-paragraph (2)) and which is--

(a) designed and constructed primarily for use otherwise than on roads, and

(b) incapable by reason of its construction of exceeding a speed of twenty-five miles per hour on the level under its own power.

4C (1) A vehicle is a special concessionary vehicle if it is a light agricultural vehicle.

(2) In sub-paragraph (1) "light agricultural vehicle" means a vehicle which--

(a) has a revenue weight not exceeding 1,000 kilograms,

(b) is designed and constructed so as to seat only the driver,

(d) is used solely for purposes relating to agriculture, horticulture or forestry.

4D An agricultural engine is a special concessionary vehicle.

4E A mowing machine is a special concessionary vehicle.

4F (1) An electrically propelled vehicle is a special concessionary vehicle.

(2) A vehicle is not an electrically propelled vehicle for the purposes of sub-paragraph (1) unless the electrical motive power is derived from--

(a) a source external to the vehicle, or

(b) an electrical storage battery which is not connected to any source of power when the vehicle is in motion.

4G A vehicle is a special concessionary vehicle when it is--

(a) being used,

(b) going to or from the place where it is to be or has been used, or

for the purpose of clearing snow from public roads by means of a snow plough or similar device (whether or not forming part of the vehicle).

4H A vehicle is a special concessionary vehicle if it is constructed or adapted, and used, solely for the conveyance of machinery for spreading material on roads to deal with frost, ice or snow (with or without articles or material used for the purposes of the machinery). "

Recovery vehicles

11 (1) Paragraph 5 of Schedule 1 to the 1994 Act (recovery vehicles) shall be amended as follows.

(2) In sub-paragraph (1) (annual rate of duty of £85) for the words "is £85" there shall be substituted " is--

(a) if it has a revenue weight exceeding 3,500 kilograms and not exceeding 12,000 kilograms, the same as the basic goods vehicle rate;

(b) if it has a revenue weight exceeding 12,000 kilograms and not exceeding 25,000 kilograms, 300 per cent. of the basic goods vehicle rate;

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