Machine Gaming Duty - MGD

First introduced 1st Feb 2013

MGD was brought out to replace both the ever cost-increasing Amusement Machine Licence Duty (AMLD) fee and the output payment of vat on the fruit machines takings.

 

MGD is now its own tax and a more simple process when it comes to paying the due taxes. MGD is a percentage payable from the fruit machines takings, the percentage depending on what category of fruit machine you have.

 

As well as this, you have to complete a form on the government gateway or by form in the post. This needs to be done every quarter, and failure on missing a deadline, does incur a accelerator fine from HMRC.

 

To make it simpler for you, we do the returns for you by default, unless otherwise requested by yourselves.

 

2023 Update:

 

Due to changes in GDPR rules and anti money laundering laws that are out of our control, all new customers are now required to initially self register for Machines Gaming Duty online via the HMRC Website. 

 

To register for MGD please click here

 

Once you are registered we will then be able to request to be your agent on your behalf.

 

Being an agent will allow us to fill in quarterly returns, pay taxes owed on earnings and keep your account on track and up-to-date with HMRC.

 

All our submitted returns are stored on our government gateway, so an annual breakdown of submitted returns can be given on request.

MGD TAX BANDS

 

Lower Rate – 5%                              Price of Play 20p or less                 Maximum £10 Jackpot

 

Standard Rate - 20%                        Price of Play 21p to £5                    Maximum £11 or more

 

Higher Rate – 25%                           Price of Play £5+                             ANY

 

 

 

Notes

 

HM Revenue and Customs (HMRC) could levy a penalty if you provide fruit machine games for play before your registration is fully processed and your details entered on the MGD Register.

 

Failure to Keep up on quarterly MGD returns, may result in a penalty being issued.

 

If you choose to pay MGD Tax yourselves, you will be solely responsible for all MGD tax returns.

 

If you require any further information on MGD Returns call us directly on 01253 697437 , or alternatively visit the gov.uk website on MGD Returns

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