Gaming Devices (Amendment) Regulations, 2014

L.N. 85 of 2014

LOTTERIES AND OTHER GAMES ACT

(CAP. 438)

Gaming Devices (Amendment) Regulations, 2014

IN exercise of the powers conferred by article 78 of the

Lotteries and Other Games Act, the Minister for the Economy,

Investment and Small Business has, after consultation with the

Lotteries and Gaming Authority, made the following regulations:-

The title of these regulations is the Gaming Devices

(Amendment) Regulations, 2014, and these regulations shall be read

and construed as one with the Gaming Devices Regulations,

hereinafter referred to as "the principal regulations".

Regulation 2 of the principal regulations shall be amended

as follows

(a)

in the definition "financial credit", for the words

"but does not include the use of pre-paid cards used in lieu of

cash" there shall be substituted the words "but does not include

the use of credit or debit cards used in lieu of cash"; and

(b) immediately after the definition "game provided

through a relevant gaming device", there shall be added the

following new definition

" "gross gaming revenue" means the amount of

money deposited by players to place a wager, less the

amount of winnings of the relevant players;".

For paragraph (b) of sub-regulation (4) of regulation 12 of

the principal regulations, there shall be substituted the following

"(b) a monthly relevant gaming device placement tax

consisting of

(i) two hundred euro (€200.00) per relevant

gaming device per month where the gross gaming revenue

of each relevant gaming device does not exceed one

thousand euro (€1,000.00) for that relevant month; or

(ii) twenty percent (20%) of the monthly gross

gaming revenue generated by every relevant gaming

device where the gross gaming revenue of each relevant

gaming device exceeds one thousand euro (€1,000.00) for

that relevant month; and".

For paragraph (b) of sub-regulation (1) of regulation 16 of Amends

regulation 16 of

the principal regulations, there shall be substituted the following

the principal

regulations.

"(b) not allow, or provide facilities for, the redemption or

exchange of any voucher, token or other form of credit having a

monetary value or capable of being converted into a prize,

reward or other benefit of a monetary value or which can be

used in lieu of cash, issued by relevant gaming devices or

otherwise by the Class 3 Licensee in any premises -

(i) unless such premises are approved premises

and the certificate of approval of such premises is issued in

the name of the Class 3 Licensee,

(ii) unless the relevant gaming devices from

which such vouchers or tokens are issued are made

available for use, hosted or operated in the same approved

premises in which the redemption or exchange of such

vouchers or tokens is effected, and

(iii) unless such vouchers or benefits are issued by

the approved central system connected to the relevant

gaming device in conformity with regulation 18,

and each such voucher or token shall be taken into account for

the purposes of calculating the gross gaming revenue and the

relevant tax due per relevant gaming device in conformity with

regulation 12(4)(b);".

Paragraph (g) of regulation 27 of the principal regulations Amends

regulation 27 of

shall be amended as follows

the principal

regulations.

(a)

for the words "which is in excess of one thousand

euro (€1,000.00):", there shall be substituted the words "which

is in excess of two thousand euro (€2,000.00):"; and

(b) in the proviso to the said paragraph (g), for the

words "shall not exceed two thousand euro (€2,000.00);", there

shall be substituted the words "shall not exceed four thousand

euro (€4,000.00);".

In the column under the heading "Placement Tax" in the Amends the

Third Schedule to the principal regulations on the subject of "Class 3 Third

to the principal

Licence", for the words "Higher of: - €400 per relevant gaming regulations.

device per month; or - 20% of the monthly gross revenue generated

by every relevant gaming device", there shall be substituted the words

"- €200 per relevant gaming device per month where the gross

gaming revenue of each relevant gaming device does not exceed

€1,000.00 for that relevant month; or - 20% of the monthly gross

gaming revenue generated by every relevant gaming device where the

gross gaming revenue of each relevant gaming device exceeds one

thousand euro (€1,000.00) for that relevant month".

€0.27