Machine Games Duty (MGD)

Laura8192 Registered Posts: 95 ? ? ?

I have a client who is a publican and they have received a letter from their old accountant regarding Machine Games Duty (MGD) which is replacing Amusement Machine Licencing Duty (AMLD) and is submitted in the same way as a VAT return I believe. The first return is due at the end of February 2013 however I believe clients need to register for this by the end of January 2013.

Has anyone heard of this and had any experience of registering or what we will actually be required to submit?



  • RAS
    RAS Registered Posts: 124 ? ? ?
    I act for a local conservative club and in the process of registering the club for MGD. From 1 November this can be done online. I believe that will need to registered by 31 December not 31 January. Just got as far as requesting agent authorisation so cant tell you how straightforward the registration is likely to be at the moment.
  • Laura8192
    Laura8192 Registered Posts: 95 ? ? ?
    My client has registered for MGD and I have been trying to read up on it, but information seems sketchy at best....

    From what I can gather, VAT is still reclaimed on the rental of the machines but VAT is no longer paid on the sales, MGD is paid instead (at the same rate... 20%)

    All seems a bit bonkers to me to be honest, but sure there is a valid reason why.

    Anyone else have any experience of MGD?
  • RAS
    RAS Registered Posts: 124 ? ? ?
    Lots of good information on the HMRC website, which pretty much covers it.
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