Having dealt with the local council licensing departments for several years we are happy to make applications
for relevant licences & permits on behalf of clubs. We would complete all the application paperwork and
maintain contact with the council until the licence & permits are issued.
MGD & MGD Returns
We can apply for and deal with all MGD matters on your behalf should this be required, including collecting the
MGD from you either weekly or monthly and completing the quarterly returns, thus removing the need for the
club to worry about meeting return deadlines and fines.
Machine games duty (MGD) is a duty of excise on the net takings from certain gaming machines and was
introduced in February 2013, replacing Amusement Machine Licence Duty (AMLD) and VAT charged on the
income from gaming machines.
MGD is payable on the net takings (takings due for machine game-play less the payouts as winnings) 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 Lottery machines and Pull Tab Ticket Lottery which remain exempt, and also
covers quiz machines that pay out cash prizes.
All premises should be registered for MGD and ensure they are entered on to the MGD register before
providing machines games for play. Failure to do so can result in a penalty fine from HM Revenue and Customs