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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.
You may have to pay Machine Games Duty (MGD) if you have machines that…
Register for Machine Games Duty (MGD) at least 14 days before you make…
You pay Machine Games Duty (MGD) on the total net takings from your…
You must file a Machine Games Duty (MGD) return every 3 months. Your…
Sign in to the Machine Games Duty (MGD) service to: update your personal…
Find out about Machine Games Duty, how the duty is charged and who has to pay.
A call for evidence regarding maximum stakes and prizes of gaming machines across all premises licensed under the Gambling Act 2005; the number and location of gaming machines across all licensed premises; and social responsibility measures to protect players and...
This brief explains what customers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.
This publication provides an evaluation of Government regulations which require those accessing higher stakes (over £50) on sub-Category B2 gaming machines to use account-based play or load cash over the counter.
Regulatory Policy Committee opinion on DCMS’ impact assessment of the Gaming machines and social responsibility measures.
This consultation seeks views on the Government’s proposals related to gaming machines and social responsibility measures.
Guidance on how to carry out checks where dutiable machine games are on the premises.
To sell, supply or maintain gaming machines in Northern Ireland you need a certificate issued by the local court
HM Revenue and Customs treatment of overpaid VAT on gaming machine takings as a result of HMRC v The Rank Group plc Court of Appeal decision.
The Board was responsible for regulating arcades, betting, bingo, casinos, slot machines and lotteries. It was replaced by the Gambling Commission in 2007.
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