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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…

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

• Updated: 18 November 2025

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

• Updated: 31 March 2017

Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.

• Updated: 18 January 2024

The Industrial Energy Transformation Fund (IETF) supports the development and deployment of technologies that enable businesses with high energy use to transition to a low carbon future.

• Updated: 3 July 2025

Guide to licensing procedure and other restrictions for export of controlled dual-use items, software and technology, goods for torture and radioactive sources.

• Updated: 7 July 2025

How to pay Machine Games Duty: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or your bank.

Guidance for using automated grading techniques for beef carcase classification

• Updated: 13 October 2025

Get help classifying computers, inkjet and toner cartridges and their components.

• Updated: 20 December 2018

Find out when it's possible to get zero-rated supplies on medical and research goods and services that have been funded by charities.

• Updated: 23 October 2025