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MACHINE GAMES DUTY (MGD)

We Are Registered With HMRC To Collect And Pay Machine Games Duty (MGD) On Your Behalf After A Short Online Registration.

All Locations Must Register For MGD Before They Make Any Gaming Machine(s) Available To Play!

Machine Games Duty (MGD) Was Introduced On 1st February 2013 As A Replacement Tax For The Old Amusement Machine Licence Duty (AMLD) And The Payment Of Output VAT On Machine Takings.

There Are 2 Rates of MGD, 5% & 20% Which Is Payable On The Net Takings Of Any Machine Which Pays Out A Cash Prize Which Is Greater Than The Cost To Play. This Includes Gaming Machines From Most Categories Except B3A And Is Also Applicable To Multi-Game Quiz Machines (SWP’s) That Pay Out A Cash Prize.

Category B3A Machines are The Only Type Of Gaming Machine That Is Exempt From MGD Due To Their Status As A Lottery Machine.

HM Revenue & Customs (HMRC) Are Within Their Rights To Issue A Penalty If A Location Is Found To Make Gaming Machines Available For Play Before MGD Registration Has Been Fully Processed And Your Details Are On The MGD Register.

LOCAL LICENSING AUTHORITY PERMITS

If you decide to have Gaming Machines supplied to your premises, you will need to obtain the relevant Permit from your local licensing authority.

If you currently hold a premises licence, you will need “notification for 2 or less” which confirms your automatic entitlement for up to two gaming machines from categories D and C. This is most common for all Public Houses. If you wish to have more than two gaming machines, you will need to contact your local licensing authority for information on additional entitlements.

If you currently hold a Club Premises licence, you will need either a “Club Gaming Permit” or a “Club Machine Permit”. These will entitle your premises up to three gaming machines from categories D, C, B3 and B3A. Please note the entitlement for a B3A machine is limited to one per Club and only to Clubs who are NOT commercial Clubs.

If you wish to confirm your correct licensing authority, please click and enter your postcode:

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