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Machine Games Duty (MGD)

All locations must register for MGD before they make any gaming machine(s) available to play.

Machine Games Duty (MGD) is payable on the net takings of any machine having the facility to pay out a cash prize greater than the cost to play. This includes gaming machines of all categories and quiz machines that pay out cash.

If you register for our MGD portal, all of your collection data is stored securely for each collection. When your MGD return is due, simply log into our portal, enter the dates for your period return and you will be presented with an accurate MGD return completed with all your collection data. This can be printed or copied so your return can be completed. To register for our MGD Portal, contact us on 01959 564 331.

A quarterly return is required to confirm your payment amount and records should be kept for future reference.

Category B3A machines (exclusive to clubs) are exempt from MGD. Club pull tab vending machines are also exempt from all taxes.

Note: HM Revenue and Customs (HMRC) could levy a penalty if you provide machine games for play before your registration is fully processed and your details entered on the MGD Register. Download the HMRC Guide for Registering Machine Games Duty here.

Click here to check the register.

AMS can assist you with all aspects of MGD from registration, calculating MGD amounts and completing quarterly Returns. Depending on the terms agreed for the supply of equipment, AMS can also document the actual MGD amount payable on each cash collection for each machine.

We can also take all the hassle away from you for completing the quarterly return by registering as your MGD Agent. Specific terms and conditions will need to be agreed.

If you need any help or advice for any aspect of MGD, please call AMS on 01959 564 331 or HMRC on 0300 200 3700. Don’t worry if you’re not an AMS customer, we are happy to help!

Alternatively you can visit the HMRC web site.