Machine Games Duty — changing who is liable for the duty
This consultation seeks views on the implementation of changes to Machine Games Duty (MGD) liability.
This consultation closes at
Consultation description
At Budget 2026 the government announced that it will make machine suppliers liable for MGD on supplier-owned machines operated under profit-share arrangements from 1 April 2028. Premises operators will remain liable where they own the machine outright or use it under a fixed rental or lease arrangement and control the takings.
This consultation seeks views on implementation, including whether the distinctions are clear and workable, business impacts, administrative requirements, unintended consequences and transitional arrangements. It does not seek views on MGD rates, machine stake and prize limits, or any wider gambling tax reform.
This consultation will be of particular interest to gaming machine rental companies, pubs, clubs, family entertainment centres, adult gaming centres, arcades, bingo halls, casinos and bookmakers.
Ways to respond
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