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Taxation, work and welfare
Machine Games Duty
Machine Games Duty (MGD) came into force on 1 February 2013.
MGD is charged on the net takings from the playing of dutiable machine games. These are games played on a machine where customers hope to win a cash prize worth more than the stake. The standard rate of MGD is 20 per cent, and the lower rate is 5 per cent. Where MGD is payable, it has replaced the previous regime of Amusement Machine Licence Duty and VAT.
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