Machine Gaming Duty or MGD as it is more commonly known, was introduced on 1st February 2013 . It was brought out to replace both the ever cost-increasing Amusement Machine Licence Duty (AMLD) fee and the output payment of vat on the fruit machines takings.

MGD is now its own tax and a more simple process when it comes to paying the due taxes. MGD is a percentage payable from the fruit machines takings, the percentage depending on what category of fruit machine you have.

As well as this, you have to complete a form on the government gateway or by form in the post. This needs to be done every quarter, and failure on missing a deadline, does incur a accelerator fine from HMRC.

To make it simpler for you, we do the returns for you by default, unless otherwise requested by yourselves.

The only details we need from you in order to register your venue,  are your business details, and we do the rest from then on. If you are moving from another supplier to us, we simply make a new MGD account with a fruit machine install date before the fruitmachines get installed. All our submitted returns are stored on our government gateway, so an annual breakdown of submitted returns can be given on request.


Lower Rate – 5%                              Price of Play 20p or less                 Maximum £10 Jackpot

Standard Rate - 20%                        Price of Play 21p to £5                    Maximum £11 or more

Higher Rate – 25%                           Price of Play £5+                             ANY


  • HM Revenue and Customs (HMRC) could levy a penalty if you provide fruitmachine games for play before your registration is fully processed and your details entered on the MGD Register.

  • Failure to Keep up on MGD returns may result in a penalty being issued.

If you require any further information on MGD Returns call us directly on 01253 697437 , or alternatively visit the website on MGD Returns

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