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Machine Games Duty - Amusement Machine Licence Duty transition

In December 2010, the Government announced reform to the taxation on gaming machines through the introduction of Machine Games Duty (MGD). MGD will be charged on the net takings from the playing of machine games. These are games where customers pay to play a game on a machine in the hope of winning a prize which is greater than the cost to play. Where MGD is payable, it will replace both Amusement Machine Licence Duty (AMLD) and VAT on games played on machines. The intention is for legislation to be included in Finance Bill 2012, with implementation in early 2013.

The Government is currently developing transitional arrangements for the changeover from AMLD to MGD. HM Revenue & Customs will provide a series of updates starting before the end of the year.

If you would like more information about MGD, follow the link below to read the consultation document published on the HM Treasury website.

Consultation on Machine Games Duty Implementation (Opens new window)