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:
Cost to play
Rate you pay
Type 1 – lower rate
20 pence or less
£10 or less
Type 2 …
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