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What is MGD?

MGD stands for Machine Games Duty. It is a tax that came into force on 1st February 2013 and replaced the Amusement Machine Licence Duty and the payment of output tax on machine income.
How is it Calculated?
MGD is calculated on the gross takings of the machine at different rates. The three current rates are:

Machine Type
Cost to play
Rate you pay

Type 1 – lower rate
20 pence or less
£10 or less

Type 2 …

Automatic Enrollment, Staging Dates

Auto enrollment –Does that make you to stop and think! Why? Should I? How?
Well, don’t worry! Here are few of your questions answered.

Why Auto enrolment?

Under the Pensions Act 2008, every employer in the UK must put staff who are earning over £ 10000 per year and aged 22 or over into a pension scheme and contribute towards it.


What is staging Date?

The staging date is the first date that an employer must comply with the …

  • Posted: May 2, 2017
  • Tags: Payroll
  • Comments: 0

Auto Enrollment rate increases

From 6 April 2018, you may be required to increase your contributions to the employee’s automatic enrollment pension. Once you have staged, the table below outlines the minimum contribution required by the employer at various checkpoints:

Phasing period
Employer minimum contribution

Before 5 April 2018

6 April 2018 to 5 April 2019

6 April 2019 onwards


Any employee that has been enrolled may also need to increase their contributions, as their rates are also rising to …

  • Posted: April 26, 2017
  • Tags: Payroll
  • Comments: 0

When Is Tequila Not Tequila?

When it’s terrible!
You would be forgiven for immediately thinking of drunk students when faced with the word ‘Tequila’ – the high demand for cheap shots, among other factors, has dragged its good name through the dirt. But good Tequila is a fine, sipping-quality drink, and you will find more variety with which to entice your more discerning customers.

What about Tequila shots?
Not to worry …

  • Posted: April 19, 2017
  • Tags: Spirits
  • Comments: 0

Automatic Enrollment, An update

In the next few months, we are producing an article series to help employers prepare for the Automatic Enrollment process. This first edition is a quick reminder of what it’s all about.

Edit: Since writing this article BII has made the following announcement to its members

“The Pensions Regulator recently announced that it had issued a large proportion of penalty notices to employers within the food and drink sector. This is an …

A Golden Dram









You would be forgiven for thinking that Whisk(e)y is an old man’s drink. For years it has been paired with a comfortable chair and a smoking jacket. For the average consumer, there always seems to be a certain apprehension before choosing a dram – and the manner in which whisky should be drunk is always hotly up for debate. A drop …

  • Posted: March 21, 2017
  • Tags: Spirits
  • Comments: 0

Alcohol Wholesaler Registration Scheme (AWRS)

What is it?
To cut down on unlawful selling of alcohol, HMRC have brought in a scheme that requires all business who are wholesaling alcohol – business to business sales – to become registered and be issues an AWRS unique reference number (URN). It also requires trade buyers to make sure that they are purchasing from registered suppliers
When does/did it start?
The requirement for businesses to register was 1st April 2016. However, …


Well done to Wozz and Tina Oliphant from the Kings Arms, Brislington. They won our last newsletter Quiz! They answered correctly that Wimbledon was coinciding with the 2016 UEFA EUROs.

Above is a picture of the two of them receiving their prize cheque!

If you are ever in the BS4 area, we would highly suggest dropping into their pub, which is one of the oldest in Bristol. Check out their website here …

The Rise and Rise Of Craft Spirits

There’s no way around it: from the smallest, oldest pub in town to the biggest sports bars, crafts spirits are now an unstoppable fact of the industry. No matter how reluctant your regulars or how traditional your pub, it’s always a good idea to look at expanding your range and target audience.

What are Craft Spirits, anyway?

Admittedly, the term ‘craft spirits’ is just about …

  • Posted: February 28, 2017
  • Tags: Spirits
  • Comments: 0

Water Deregulation

What is happening?
From April 2017 an estimated 1.2 million eligible businesses and non-household customers, in England, will be able to choose their supplier of water and wastewater services. This is a change from the current system which requires businesses to use a specific water supplier based on the geographic location of the business.
Who is eligible?
In England, any premises whose principle activity is that of business will be eligible to choose. …

  • Posted: February 21, 2017
  • Tags: Water
  • Comments: 0