MGD replaces AMLD, and where MGD is payable you don't have to pay VAT. MGD is charged on the playing of dutiable machine games where customers pay to play the games in the hope they will win a cash prize that's more than the cost to play the machine. MGD is not payable on machine games that only offer non-cash prizes or only cash prizes that are less than the cost to play.
N.I. Federation of Clubs
c/o B7 Portview Trade Centre
310 Newtownards Road
Belfast BT4 1HE
Tel: (028) 9045 9864 E: firstname.lastname@example.org
Helplines: 07889 800329 • 07889 681714 • 07889 800325 • 07763 835449 (North West)