Machine Games Duty

{{Short description|Tax in the United Kingdom}}

{{Use dmy dates|date=April 2022}}

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Machine Games Duty is a tax in the United Kingdom. It is payable for each premises which hosts slot machines.{{cite web |title=Machine Games Duty |url=https://www.gov.uk/machine-game-duty |website=GOV.UK |access-date=10 November 2021 |language=en}}

It was introduced on 1 February 2013, replacing VAT and Amusement Machine Licence Duty.{{cite web |title=Machine Games Duty (MGD) - RossMartin.co.uk |url=https://www.rossmartin.co.uk/vat/vat/994-machine-games-duty-mgd-a-new-tax |website=www.rossmartin.co.uk |access-date=11 November 2021}}

Revenue peaked at £720m in the fiscal year 2018-2019, but has since declined.{{cite web |title=HMRC machine games duty receipts 2013-20 |url=https://www.statista.com/statistics/857718/machine-games-duty-united-kingdom-hmrc-duty-receipts/ |website=Statista |access-date=11 November 2021 |language=en}}