Gaming machines
Gaming machine duty IR180
(published December 2010)
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.
Adobe Acrobat PDF | 329kb | 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