Machine Games Duty

Machine Games Duty (MGD) is a duty of excise on the takings from certain ‘machine games’ in the UK. A machine game is a game – whether of chance or skill or both – played on a machine for a prize.

Not all machine games are dutiable. For instance Category B3A is exempt from MGD as is Pull tab vending machines.

From 1 February 2013, MGD replaces Amusement Machine Licence Duty (AMLD), and VAT currently charged on the income from gaming machines.

Follow the link to the Government website which explains the MGD regime, how the duty is charged and who is liable to pay. It also explains the transitional arrangements for AMLD.

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

Who should read it?

Anyone who:

• holds, or is required to hold, a licence or permit which allows them to provide gaming machines for play on premises
• owns, leases or rents premises on which machine games may be played
• controls the operation of machines on which machine games may be played
• controls admission to premises on which machine games may be played
• has an interest in premises on which machine games may be located
• is responsible for the management of premises on which machine games may be played
• shares in the profits from machine game-play