B2 gaming machines (also known as fixed odds betting terminals – FOBT)
Gaming machines may contain games of more than one category, for example a B2 gaming machine may also offer category B3 and category C games.
Machine category
|
Max stake
|
Max prize
|
Permitted location
|
Max number of machines
|
|
Betting shops
Tracks with pool betting
|
2005 Act large casino
|
2005 Act small casino
|
1968 Act casino
|
B2
|
£2
|
£500
|
2005 Act and 1968 Act casinos
Betting shops
Tracks with pool betting
|
Max 4
Any combination of categories B to D
|
Max 150
Any combination of categories B to D
(subject to machine/table ratio 5-1)
|
Max 80
Any combination of categories B to D
(subject to machine/table ratio 2-1)
|
Max 20
any combination of categories B to D
or
any number of C or D machines instead
|
Licences and permits required
B2 machines can only be made available in casino, betting shops or at tracks with pool betting. So you must have either a 2005 Act casino operating licence, a 1968 Act casino operating licence, a general betting standard operating licence or a pool betting licence to make them available.
If you are a machine manufacturer or supplier you will need a gaming machine technical licence, which type will depend on the nature of your business.
Gaming machine technical standards
For the full details of the technical standards to which this category of machine must comply see Machine standards category B2
All gaming machines sited on casino or betting premises must comply with our gaming machine technical standards.
Test houses
Category B1, B2, and B3 gaming machines must be tested by an independent test lab to ensure they comply with the technical standards in full.
For categories A, B1, B2, B3, B3A, B4, C, D, server networked and downloadable, cashless payment, linked progressives and wireless networks refer to the Gaming machine testing strategy.
Return to player (RTP)
B2 machines must display the “theoretical target percentage return to player”.
RTP is an average measured over a large number of games and will vary over a typical session due to normal game volatility. It is a matter for the manufacturer to decide upon the game RTP and there is no minimum requirement but the minimum average return must be displayed to the player for the game. The value displayed must be verified either by the manufacturer or accredited test lab for categories B1, B2, B3 and B3A.
There are duties to be paid on gaming machines so you should read this information in conjunction with the characteristics published by HMRC
VAT Betting and Gaming guidance