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HMRC internal manual

Machine Games Duty

Operational: Compliance checks: relevant permits and licences

Where a dutiable machine game is on premises there may be licences or permits held for those premises. Where there is no MGD registration for the premises the person holding those licences or permits should be registered.

The relevant permits/licences are:

In Great Britain

  • premises licence for gambling activities under Part 8 the Gambling Act 2005
  • family entertainment centre gaming machine permit
  • club gaming permit
  • club machine permit
  • prize gaming permit
  • Licensing Act (England and Wales) 2003 premises licence for on-sales of alcohol and the equivalent under the Licensing (Scotland) Act 2005.
  • Club premises certificate granted under Part 3 of the Licensing Act 2003

In Northern Ireland

  • registration certificate including a club registration certificate
  • bookmaking office licence
  • bingo club licence
  • amusement permit
  • licence allowing the serving of alcohol (but only if a licence permit or certificate listed above is not held for the same premises)



Note, in the case of a tenanted pub, the tenant is the registrable person for MGD regardless of whether the alcohol licence is held by someone else.