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Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.

• Updated: 31 March 2017

How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.

• Updated: 31 March 2025

Machine Games Duty (MGD): what you pay it on, how to register, filing your return and changing your details.

• Overview

  You may have to pay Machine Games Duty (MGD) if you have machines that…

• Register

  Register for Machine Games Duty (MGD) at least 14 days before you make…

• How much you pay

  You pay Machine Games Duty (MGD) on the total net takings from your…

• File your return

  You must file a Machine Games Duty (MGD) return every 3 months. Your…

• Change your details or cancel your registration

  Sign in to the Machine Games Duty (MGD) service to: update your personal…

How to manage game birds during a bird flu (avian influenza) outbreak.

• Updated: 25 November 2025

As part of the ‘Stay Ahead of the Games’ campaign, the FCO has compiled eight top tips to keep travelling fans on the right track.

• Updated: 14 August 2015

An update from the government on industry-led measures to improve player protections with regards to loot boxes in video games.

• Updated: 18 July 2023

Military personnel from over 40 nations compete to sharpen cyber skills through gaming applying lessons from Ukraine's use of gaming technology in warfare.

• Updated: 21 November 2025

Register your partnership details when you apply to be included on the Gaming Duty Register using form GD57.

Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from April to September 2024.

• Updated: 31 October 2024

Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from April to August 2025.

• Updated: 30 September 2025