Machine Games Duty (MGD), a tax on gaming machine income.
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 the B3A Club Machine, and also covers quiz machines that pay out cash prizes.
Category B3A (exclusive to clubs) is the only gaming machine that is exempt from MGD. Pull tab lottery income is also exempt from MGD.
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.