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HMRC internal manual

Machine Games Duty

Operational: Compliance checks: calculation Machine Games Duty

Machine Games Duty (MGD) is due on the net takings for each type of dutiable machine game. See MGD1190.

There are three rates of Machine Games Duty:

The lower rate of MGD is charged for type 1 machine games, the standard rate for type 2 machine games and the higher rate for type 3 machine games.

The current lower rate of MGD is 5%* for type 1 machine games.

The current standard rate of MGD is 20%* for type 2 machine games.

The current higher rate of MGD is 25%* for type 3 machine games.

*Amended by Section 124 of the Finance Act 2014 which came into force on 1 March 2015.