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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 cash prizes.
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.
Detailed information on MGD can be found on the Government website