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'Skill with Prizes' machines - a 'developing issue'?

Operators of on-licensed premises should be aware of a developing issue with Revenue and Customs over a possible re-classification of some ‘skill with prizes’ machines.

This may be relevant to you if you have SWPs (as opposed to AWPs) on your premises. 

If so and you would more detail of the position and background, please contact Tim or Chris of our Gaming team. 

The current position is subject to legal advice being taken by the BBPA (and others) – and clearly does not affect all SWPs, but only those which, although billed as SWPs, are ‘being presented as involving an element of chance’; games such as Roulette, Monopoly or Cluedo are mentioned as examples.

Is this something which may be of concern to or affect you?  If so, you need to be alert to the position and the fact that HMRC have given operators until 1 April ‘to sort themselves’. 

There is the possibility of a duty claw back over 3 years for affected machines - and other possible implications (including being counted as ‘AWPs’ for the purpose of any “permit” which you hold).