MGD will be due on the takings of relevant machines from the playing of 'dutiable machine games' in the Island, and from that date these takings will not be subject to VAT. Not all machine games are dutiable, and it will not be payable on machines that only offer non-cash prizes, or only cash prizes that are less than the cost to play.
MGD will become due for takings on and after 1 February.
The following persons would be required to register for and pay MGD in respect of dutiable machine games -
a. those who hold the relevant certificate or licence issued by the Gambling Supervision Commission (GSC);
b. those who are required to hold such a certificate or licence; or
c. those permitted by the GSC to operate a dutiable machine game under the authority of an exception or exemption.
A 'relevant certificate or licence' is one for a licensed betting office (bookmaker) or issued under the Gaming (Amendment) Act 1984 or the Casino Act 1986.
If you own or control more than one site containing machines you need only register once, but you will need to provide details of each site.
If you should be registered you would still be liable for any MGD due and would also be liable to penalties for failure to register, or for failure to register before allowing the playing of dutiable machine games.
There is no fee for making a registration application.
The necessary application form and further information about MGD may be found on the Customs and Excise website.
