Search all content on GOV.UK

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

• Updated: 31 March 2017

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…

• Updated: 27 November 2025

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

• Updated: 18 November 2025

The Board was responsible for regulating arcades, betting, bingo, casinos, slot machines and lotteries. It was replaced by the Gambling Commission in 2007.

• Updated: 15 April 2021

• Updated: 16 May 2024

VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.

There’s a ban on supplying luxury goods to anyone in the Democratic People’s Republic of Korea (North Korea) or Syria, directly or indirectly.

• Updated: 9 November 2016

• Updated: 27 November 2025

We are consulting on proposals to make changes to stakes and prizes for Category D machines and to update the licensing framework for the bingo sector.

• Updated: 27 November 2025