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Gaming machine duty IR180

(published May 2016)

About this guide

When an organisation operates gaming machines it must pay gaming machine duty (GMD) on the profits it takes from the machines. This guide explains how to calculate and pay this duty.

PDF | 140kb | 19 pages

When to use this guide

All gaming machine operators must pay GMD. This includes:

  • any society licensed to operate gaming machines under the Gambling Act 2003
  • any person who operates a gaming machine, but is not licensed under the Gambling Act 2003.
What you will need