However, HMRC has ruled that the machines do not include an element of chance. In reference to the Monopoly and Cluedo games in particular, the report said: "This is because the random number generator portrayed as a 'dice' does not affect the player's chance of winning."
The new tax would have cost the industry us$ 134.5 million, or us$ 3,956 per pub, the British Beer & Pub Association estimated.