Tax and Duties


Gaming machines are subject to VAT or machine gaming duty (MGD) but not both.  Any product that pays out a cash prize greater than the cost to play the game is subject to duty at a percentage rate determined by the stake on the takings of the machine.  All other machines pay VAT on their takings.  This is a highly complex area.  Detailed guidance can be found on MGD here and on VAT here.


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