Search all content on GOV.UK

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

Information on the Ministry of Defence Cyber Security Model (CSM), including the standards and guidance for suppliers to meet CSM version 4.

• Updated: 26 January 2026

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

• Updated: 18 November 2025

Operators of betting and gaming pools need to work out how the different gambling duties apply to amounts they take out of their pools.

• Updated: 26 June 2017

For manufacturers and distributors of intermediate and final feedingstuffs containing a medicinal premix or specified feed additives in Great Britain and Northern Ireland.

• Updated: 31 October 2025

How Gaming Duty is charged, and who has to pay.

• Updated: 18 November 2025

Find out which online gambling free games and bonuses you offer are liable to tax, and how to calculate your liability.

• Updated: 30 August 2017

This notice is provided within the context of the notice provided to meet the obligations as set out in Article 13 of UK General Data Protection Regulation (UK GDPR) and the Data Protection Act 2018 (DPA).

• Updated: 9 December 2024