Machine Games Duty (MGD), is a tax on gaming machines which was introduced on the 1st February 2013 and replaced 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 category B3A machines and also includes quiz machines that pay out cash prizes
Category B3A machines are the only gaming machines that are exempt from MGD
Various forms are available from our Download Section if you need them