We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
The Board was responsible for regulating arcades, betting, bingo, casinos, slot machines and lotteries. It was replaced by the Gambling Commission in 2007.
How Gaming Duty is charged, and who has to pay.
Find out about Machine Games Duty, how the duty is charged and who has to pay.
Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.
How to run exercises and training for emergency planning and preparedness, with an introduction to the Central Government Emergency Response Training (CGERT) Course.
An update from the government on industry-led measures to improve player protections with regards to loot boxes in video games.
If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).