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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

• Updated: 31 March 2017

Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.

• Overview

  You may have to pay Machine Games Duty (MGD) if you have machines that…

• Register

  Register for Machine Games Duty (MGD) at least 14 days before you make…

• How much you pay

  You pay Machine Games Duty (MGD) on the total net takings from your…

• File your return

  You must file a Machine Games Duty (MGD) return every 3 months. Your…

• Change your details or cancel your registration

  Sign in to the Machine Games Duty (MGD) service to: update your personal…

This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Updated: 5 March 2025

The Board was responsible for regulating arcades, betting, bingo, casinos, slot machines and lotteries. It was replaced by the Gambling Commission in 2007.

• Updated: 15 April 2021

Apply to the Gambling Commission for a personal gambling licence or a gambling operating licence if you run or manage a gambling business. The Gambling Commission regulates arcades, betting, bingo, casinos, gaming machine providers, gambling software providers, lottery operators, external...

• Updated: 14 February 2023

Find out about Machine Games Duty, how the duty is charged and who has to pay.

• Updated: 16 August 2024

• Updated: 23 August 2024

Minister for Gambling Baroness Twycross's speech to the Betting and Gaming Council Annual General Meeting 2025

• Updated: 27 February 2025

The CMA is carrying out a market investigation in respect of the supply of mobile browsers and browser engines, and the distribution of cloud gaming services through app stores on mobile devices in the UK.

• Updated: 12 March 2025

• Updated: 16 May 2024