Machine Games Duty
Machine Games Duty (MGD) was introduced on 1 February 2013. It replaced Amusement Machine Licence Duty (AMLD) and VAT.
MGD will apply to any machine where a cash prize greater than the stake can be won. For most of our customers this will be AWPs (fruit machines) and SWPs (quiz machines).
You can download our MGD Information Leaflet below that provides a brief summary of MGD or you can email email@example.com for more information.
Pubs and other alcohol licensed premises have an automatic entitlement of up to two gaming machines, Category C or D, subject to a simple notification procedure. The holder of the Premises Licence must apply to the Local Authority and these are known as Licensed Premises Notifications (LPN) and last for an unlimited period while there is no change of Premises Licence Holder. There will be a fee of £50, but no annual fee payment thereafter. Under the new regime if you wish to upgrade the number of machines beyond two you will have to make a new application.
For pubs and other alcohol licensed premises that want to offer more than two gaming machines the holder of the Premises Licence must apply to the Local Authority for a Licensed Premises Gaming Machine Permit (LPGMP).
There is a fee of £150 for new applications, followed by an annual maintenance fee of £50, (payable within 30 days of the grant); then £50 a year thereafter.
Music Licensing Requirements
All licensed premises that play music in any form must have a licence from the Performing Rights Society. The cost of a PRS licence varies according to the type and method by which music is played to the public on your premises. Commonly this will apply to juke boxes, background music systems, TV’s, radios and of course live music.
You must apply in person to the regional branch of the Performing Rights Society. The machine supplier cannot make the application on your behalf. Please follow the link here for more information.
For jukeboxes and background music systems, a PPL licence (Phonographic Performance Ltd) is also required. Your machine supplier will normally apply for this licence and recover it from you either in a lump sum or on a weekly basis. For more information please click here to follow the link.