Policy paper
Machine Games Duty: changes to stake and prize thresholds
This tax information and impact note explains changes to the stake and prize thresholds used to determine whether a machine is a type 2 or type 3 machine for Machine Games Duty.
Documents
Details
This measure will amend the stake and prize thresholds used to determine the rates of Machine Games Duty.
From 1 April 2027, dutiable gaming machines will be subject to the higher rate of 25% if either the maximum:
- charge to play is more than £1
- prize is more than £100
These machines are currently subject to the standard rate of 20%.