Machine Games Duty: who has to pay

You may have to pay Machine Games Duty (MGD) if there are machines that give cash prizes on your premises. You pay duty on:

slot and fruit machines, and other gaming machines
quiz machines and other ‘skill with prize’ machines

You don’t pay it on machines where the prize is less than it costs to play.

What you need to do

If you have to pay MGD, you’ll need to:

You must register at least 14 days before you make the machines available to play. You may get a penalty if you don’t.

Who should register

You’re responsible for registering if you hold one of the following licences:

premises licence, eg for gambling duties or alcohol
family entertainment centre gaming machine permit
club premises certificate
club gaming permit
club machine permit
prize gaming permit
registration certificate including a club registration certificate
bookmaking office licence
bingo club licence
amusement permit
licence to sell alcohol in Northern Ireland

If a premises doesn’t have a licence, HMRC will ask someone connected to register and pay the duty, eg the manager or owner.

If you’re a pub landlord

You’re responsible for registering and paying MGD if you’re a pub landlord who is a tenant of the pub - not the premises licence holder (usually the owner of the pub).

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