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Finance Act, 1992
Amusement Machine Licence Duty
Interpretation (Chapter III).
120. —(1) In this Chapter—
“officer” means an officer of the Revenue Commissioners;
“operator” includes owner, hirer or lessee of the machine, and any person responsible—
(a) to the owner, hirer or lessee for the management of the machine,
(b) for issuing or exchanging coins or tokens for use in playing such machine on the premises, and
(c) for controlling the use of any such machine,
and includes a party to any contract under which an amusement machine may or is required to be in the public place at that time;
“public place” means any place to which the public have access as of right or by permission or membership and whether subject to or free of charge and includes open air venues and any offices, courts, yards and gardens which are occupied together with and are within the curtilage, or in the immediate vicinity, of the public place where amusement machines are located.
(2) A machine is an amusement machine if—
(a) it is constructed or adapted for play of a game, and
(b) the player pays to play the machine by the insertion of a coin or token or card or in some other way, and
(c) the outcome of the game is determined by the action of the machine, whether or not provision is made for manipulation of the machine or use of skills by the player, and
(d) when played once and successfully by a player, affords that player no more than an opportunity to play again (once or more often) without paying to play.
(3) Except where the Revenue Commissioners are satisfied, and so certify in writing, that by reason of the inaccessibility to the public of the place in which an amusement machine is stored it cannot be played by the public, an amusement machine (including any machine which has ceased to be so stored) shall be deemed, for the purpose of this section, to be available for play notwithstanding that it is in a state, or so positioned that it cannot be played.
Waivers and exemptions.
121. —(1) A travelling circus or other travelling show shall be exempt from the provisions of this Chapter where—
(a) the playing of amusement machines is not the main activity or principal business at the show, and
(b) the amusement machines are not available at a place for play over a period exceeding 19 days and have not been so available during the preceding three months as part of the show when being held at such place or anywhere within a three mile radius of such place.
(2) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay or remit the duty imposed by section 123 where the sole purpose of the amusement machine is to provide rides for children.
Permit and licence procedure.
122. —(1) The Revenue Commissioners shall, upon application and payment of the duty imposed by this Chapter, grant to the applicant (in this section referred to as the holder)—
(a) an amusement machine permit for the various public places specified in the application, and shall, on application of the holder of an amusement machine permit, amend the permit to apply in respect of public places other than those specified in the permit at the time of first application, and
(b) the number of amusement machine licences applied for.
(2) Every amusement machine permit and every amusement machine licence granted under this section shall include such information and be in such form and manner as the Revenue Commissioners may from time to time approve.
Rates of duty.
123. —There shall be charged, levied and paid upon the grant of every amusement machine licence granted under section 122 an excise duty at the following rates:
(a) on a licence expressed to remain in force for a period not exceeding one year and until the 30th day of June in the year concerned, £100;
(b) on a licence expressed to be in force for a period not exceeding 3 months until the 15th day of September in the year concerned, £30.
Prohibition on play without permit and licence.
124. —An amusement machine shall not be made available for play in a public place unless—
(a) the operator has a permit granted under section 122 in respect of that public place, and
(b) there is a current licence, granted by the Revenue Commissioners under section 122 , displayed at all times in a secure and conspicuous position on the machine.
Investigation, etc. by officers.
125. —An officer may, at all reasonable times, enter any public place in which amusement 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 or any information in the form of computerised data there found relating to, or believed by such officer to relate to, amusement machines.
Penalties (Chapter III).
126. —(1) An operator who contravenes section 124 (a) shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £100 in respect of each such offence.
(2) An operator who contravenes section 124 (b) shall, in respect of each amusement machine made available for play without a licence, be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 in respect of each such offence.
Forfeiture (Chapter III).
127. —Any machine in respect of which an offence was committed under section 126 (2), shall be liable to forfeiture.
Regulations (Chapter III).
128. —(1) The Revenue Commissioners may make regulations for securing the payment of the duty on amusement machine licences and generally for carrying the provisions of this Chapter in relation to such duty into effect.
(2) Every person who contravenes or fails to comply with a regulation made under subsection (1) shall be guilty of an offence and shall be liable on summary conviction thereof to an excise penalty of £1,000.
Applicability of excise statutes.
129. —The provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute shall, with any necessary modifications, apply in relation to the duty imposed by this Chapter as they apply to duties of excise.