Finance Act, 1975

Gaming machine licence duty.

43.—(1) In this section—

“gaming” and “gaming licence” have the same meanings respectively, as in the Gaming and Lotteries Act, 1956 ;

“premises” means an amusement hall or funfair in respect of which a gaming licence is in force;

“officer” means an officer of Customs and Excise.

(2) (a) A machine is a gaming machine if—

(i) it is constructed or adapted for gaming, and

(ii) the player pays to play the machine whether by the insertion of a coin or token or in some other way, and

(iii) the outcome of the game is determined by the action of the machine, whether or not provision is made for manipulation of the machine by the player,

but a machine which, when played by a player once and successfully, affords that player no more than an opportunity to play again (once or more often) without paying to play shall be deemed not to be a gaming machine.

(b) A gaming machine which provides more than one individual playing position shall, for the purposes of this section, be treated as a number of gaming machines equal to the number of individual playing positions provided on the machine.

(c) A gaming machine shall be deemed, for the purposes of this section, to be available for play unless—

(i) the Revenue Commissioners are satisfied, and so certify in writing, that by reason of—

(I) the inaccessibility to the public of the place in which it is stored, or

(II) the state in which it is,

it cannot be played by the public, and

(ii) it remains stored in the place aforesaid or remains in the state aforesaid.

(3) A holder of a gaming licence shall not cause or permit a gaming machine to be made available for play on the premises to which the licence relates unless he is the holder of a licence (in this section referred to as a gaming machine licence) for the time being in force granted under this section.

(4) (a) The Revenue Commissioners shall, on the application of the holder of a gaming licence and on payment by the holder of the amount payable by him in respect of the duty of excise imposed by this section, grant the holder a gaming machine licence in respect of the premises specified in the application for such number of gaming machines as is specified in the application.

(b) A gaming machine licence in respect of any premises shall remain in force for such period (not exceeding one year and not exceeding the period for which the gaming licence in respect of those premises in force at the time of the grant of the gaming machine licence is expressed to remain in force) as is specified in the application therefor.

(c) The period for which a gaming machine licence is to remain in force, the number of gaming machines, and the premises, to which it relates shall be specified in the licence.

(5) (a) A person who, in relation to any premises, contravenes subsection (3) shall be guilty of a separate offence in respect of each gaming machine made available for play on the premises and shall be liable on summary conviction to an excise penalty of £300 in respect of each offence, and the machine in respect of which the offence was committed shall be liable to forfeiture.

(b) A holder of a gaming machine licence who causes or permits one or more gaming machines in excess of the number specified in the licence to be made available for play on the premises to which the licence relates shall be guilty of a separate offence in respect of each gaming machine so caused or permitted to be made available for play and shall be liable on summary conviction to an excise penalty of £300 in respect of each offence and such number of machines as is equal to the difference between the number so specified and the number so made available shall be liable to forfeiture.

(6) There shall be charged, levied and paid on the grant of a gaming machine licence a duty of excise at whichever of the following rates is appropriate having regard to the period for which the licence is to remain in force, that is to say, where the period for which the licence is to remain in force—

(a) does not exceed three months, £12·50 for each gaming machine to which the licence relates,

(b) exceeds three months but does not exceed six months, £25 for each gaming machine to which the licence relates,

(c) exceeds six months but does not exceed nine months, £37·50 for each gaming machine to which the licence relates,

(d) exceeds nine months, £50 for each gaming machine to which the licence relates.

(7) (a) A gaming machine licence may, pursuant to a request contained in the application therefor, be expressed to relate only to Sundays and holidays in the period specified in the licence for which it is to remain in force and, where a licence is so expressed—

(i) the duty of excise imposed by subsection (6) of this section shall be charged, levied and paid on the grant of the licence at two-fifths of the rate at which it would have been chargeable if the licence were not so expressed, and

(ii) the licence shall be deemed, for the purpose of subsections (3) and (10) (b) of this section, not to be in force on days in the period aforesaid other than Sundays and holidays.

(b) In this subsection “holidays” means days which are public holidays for the purposes of the Holidays (Employees) Act, 1973 .

(8) On the application of the holder of a gaming machine licence and on payment by him of the appropriate additional amount in respect of the duty of excise imposed by this section, the Revenue Commissioners may increase the number of gaming machines specified in the licence.

(9) On the application of the holder of a gaming machine licence, the Revenue Commissioners may, subject to such conditions as they think fit to impose, permit the transfer of the licence from the holder to another person who is the holder of a gaming licence or permit the licence, in lieu of applying to the premises specified in the licence at the time of the application, to apply in relation to another premises in respect of which a gaming licence is in force and shall amend the licence in accordance with any permission under this subsection.

(10) (a) An officer may at all reasonable times enter premises on which gaming machines are, or are believed by such officer to be, available for play and may there make such search and investigation as such officer shall think proper, and may inspect and take copies or extracts from any books or other documents there found relating to, or believed by such officer to relate to, gaming machines.

(b) Where gaming machines are made available for play on premises in respect of which a gaming machine licence is not in force or in respect of which a gaming machine licence is in force and the number of gaming machines made available for play is in excess of the number specified in the licence, all the machines or, as the case may be, such number of them, as is equal to the difference between the number so specified and the number so made available may be seized by an officer.

(c) A person who resists, obstructs, or impedes an officer in the exercise of any power conferred on such officer by this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £100.

(11) (a) The holder of a gaming machine licence shall cause the licence to be displayed at all times in a conspicuous position near the entrance to the premises to which the licence relates and shall, on demand by an officer at any reasonable time, produce the licence for the officer's inspection.

(b) A person who contravenes paragraph (a) of this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £100.

(12) The Revenue Commissioners may make regulations to secure the duty of excise imposed by this section.

(13) Nothing in this section shall operate to make lawful anything which, apart from this section, is not lawful.

(14) This section shall come into operation on the 1st day of June, 1975.