Machine Games Duty: Budget pulls Category B machines into 25% rate from April 2027

Bingo halls, betting shops and casinos will pay Machine Games Duty's higher rate on their Category B machines from April 2027, after the UK Budget lowered the threshold for it. A separate shift of liability onto suppliers from April 2028 is now out to consultation. The Budget leaves the three-rate structure of Machine Games Duty in place. What it changes is the point where the top rate begins. At present, the 25% higher rate applies only to machines costing more than £5 to play. The 20% standard rate covers machines costing 21p to £5.