Armitage Leisure Services Home
Armitage Leisure Services are licensed and regulated by the Gambling Commission, Licence Number: 5923
Machine Games Duty
Machine Games Duty (MGD), a tax on gaming machines, was introduced on 1st February 2013 and
replaced both Amusement Machine Licence Duty (AMLD) and the payment of Output VAT on
machines takings.
It 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 except B3A, and also quiz machines
that pay out a cash prize.
Category B3A is the only gaming machine that is exempt from MGD. Pull tab vending machines are
also unaffected and remain exempt from all taxes.

We are able to assist your registration for MGD should this be required.

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. For more
information on MGD please refer to the HMRC <http://www.hmrc.gov.uk/> website.


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