UK Machine Games Duty Could Rise Under New Proposal

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TLDR The Social Market Foundation wants the government to raise Machine Games Duty on Category B electronic gaming machines above the current 20% rate. Doubling the rate to 40% could raise between £275 million and £458 million a year, according to SMF modelling. Category B machines show higher rates of problem gambling, with 26.5% of casino machine users scoring as problematic gamblers. The Betting and Gaming Council rejects the proposal, warning it could cost tens of thousands of jobs. Regulus Partners estimates up to 70% of betting shops and 90% of adult gaming centres could close if the tax rises.

The Social Market Foundation has called on the UK government to raise tax on higher-risk gambling machines. The think tank published its report on Tuesday, ahead of the next budget.

The proposal targets Category B electronic gaming machines. These are found in betting shops and adult gaming centres across the country.

Currently, Machine Games Duty sits at a flat 20% rate. The SMF wants a new tax band created specifically for Category B machines, set above that level.

Category C and D machines would stay at their current rates of 20% and 5%. The report focuses only on the higher-risk category.

Problem Gambling and Deprived Areas

Gambling Commission data shows Category B machines carry higher rates of problem gambling. Some 26.5% of casino machine users scored as problem gamblers on a standard measurement scale.

That compares to an average of 4.5% across all gambling activities. Fruit and slot machine players also showed higher rates, at 16.9%.

Adult gaming centres make up 42% of these machines in Great Britain. Their revenue grew 11% year-on-year to around £623 million in 2023-24.

The report found these centres cluster in poorer neighborhoods. Nearly half of licensed centres sit in the most


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