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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…

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• Updated: 31 March 2017

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• Updated: 14 April 2023

Find out about Machine Games Duty, how the duty is charged and who has to pay.

• Updated: 18 November 2025

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• Updated: 30 August 2017

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Licences and authorisations to import genetic material, research and diagnostic samples, trade samples and display items, and some live animals and animal products.

• Updated: 8 October 2025