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Machine Games Duty

Machine Games Duty (MGD), a tax on gaming machines, was introduced on 1st February 2013 and replaced both Amusement Machine Licence Duty (AMLD) and the payment of Output VAT on machines takings.

It is payable on the net takings of any machine having the facility to pay out a cash prize greater than the cost to play. This includes gaming machines of all categories except B3A, and also covers quiz machines that pay out a cash prize.

Category B3A is the only gaming machine that is exempt from MGD. Pull tab vending machines are also unaffected and remain exempt from all taxes.

Note: HM Revenue and Customs (HMRC) could levy a penalty if you provide machine games for play before your registration is fully processed and your details entered on the MGD Register.

Latest Guidance from HM Revenue and Customs

Excise Notice 452: Machine Games Duty - This notice explains how Machine Games Duty is charged and who has to pay.

https://www.gov.uk/government/publications/excise-notice-452-machine-games-duty

Useful downloads

MGD Returns

How to submit your MGD return online: https://www.gov.uk/machine-games-duty-online

How to pay MGD: https://www.gov.uk/pay-machine-games-duty

Machine Games Duty, guidance and notices: https://www.gov.uk/machine-games-duty

MGD Registration

Download the registration form: https://www.gov.uk/government/publications/gambling-duties-machine-games-duty-application-to-register-a-business-mgd1

Register online: https://www.gov.uk/machine-games-duty

Chris Haley

Chris Haley, Managing Director, Dransfields

If you need any help or advice with Machine Games Duty, call us now on 0345 644 9414.

Don't worry if you're not a Dransfields customer, we're happy to help.

Committed to clubs

 



Machine Games Duty penalties cancelled

Recommended supplier of fruit machines and entertainment products to: Working Men's Club & Institute Union, Association of Conservative Clubs, National Union of Labour & Socialist Clubs, National Association of Railway Clubs, Alliance of British Clubs

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