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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…

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

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

• Updated: 31 March 2017

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

This series brings together all documents relating to London 2012 Olympic and Paralympic Games quarterly reports

• Updated: 8 March 2013

A best-practice supporting tool for research into video games.

• Updated: 30 May 2023

Check the availability and any issues affecting the Machine Games Duty (MGD) online service.

• Updated: 9 September 2024

A 60-second summary on how to make sure you're in charge of the additional features your child can buy in app-based and online games.

• Updated: 4 June 2015

• Updated: 25 September 2025

• Updated: 30 May 2023