V3.264 Gaming machines

With effect from 1 February 2013, amusement machine licence duty was replaced by a new excise duty, machine games duty ('MGD'). A background note to Finance Bill 2012 states 'This measure aims to put tax revenues from gaming machines on a more sustainable footing. The VAT treatment of gaming machines has been challenged in the Courts. Introducing MGD and exempting dutiable machine games from VAT will protect tax revenues going forward, and will ensure that operators of gaming machines continue to make a fair contribution to tax receipts.' Thus, in general terms, the effect of the change

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