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Where Taxpayers and Advisers Meet
Reminder: Games Machines Operators Have until 11 January to Register for new Tax
08/01/2013, by Lee Sharpe, Tax News - VAT & Excise Duties
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Gaming machine operators have until 11 January to register for a brand new tax, Machine Games Duty, (MGD), which will come into effect from 1 February and applies where the player can win a cash prize greater than the cost to play. It will replace VAT (on net takings) and Amusement Machine Licence Duty (an annual charge).

It will apply to machines in:

  • Bookmakers
  • Amusement arcades
  • Bingo halls
  • Casinos
  • Pubs, clubs and other venues

HM Revenue & Customs has guaranteed to process all applications for registration received by Friday 11 January; applications received after that date may not be processed in time for 1 February when the MGD starts, leaving late applicants exposed to a penalty.

There is a special online registration service at

Machine Games Duty Online

Further information on Machine Games Duty can be found at

Machine Games Duty

Operators should also be aware that, from 1 February, at least some of their supplies (the takings from machines subject to the new MGD) will be exempt from VAT so they will be affected by the VAT "Partial Exemption Regime".

About The Author

Lee is TaxationWeb's Articles & News Editor and writes for TaxationWeb. He is a Chartered Tax Adviser with experience of advising individuals and owner-managed businesses over a broad spectrum of tax matters.
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