J E Sheeran

Amusement Arcades Limited


 Scotland's Leading Supplier of 

Coin Operated Amusement and Gaming Equipment


Best solution

Become our partner and we prove    the efficiency of this decision.











J E Sheeran Amusement Arcades Ltd

18 Argyle Street,Stonehouse,Lanarkshire ML9 3LL



Scotland Leading Supplier for Gaming and Amusement Equipment





Our products are available on competitive rental and share deals. Please feel to contact us to discuss your needs and receive a competitive quote from an experienced member of our sales staff.



MGD is the HMRC tax that is applied to all gaming machine and SWP machines. The tax is the liability of the site owner who must register with HMRC before a machine is installed on the premises.When MGD was introduced HMRC done away with AMLD duty for gaming machine and the need to pay VAT on the cash box income. 

Application forms can be downloaded here or you can register on line at ????? .

There are 2 tax bands both calculated on the cash box income 20% is the higher tax rate applied to all gaming machines that payout more than £5 and play for more than 20p SWP machines are also taxed at the higher rate of 20%

The lower rate of tax at 5% is applicable to gaming machine that payout a prize of £5 or less and play for 20p or less.


MGD is payable quarterly to HMRC and can be paid by direct debit if you register for MGD online or can be paid by bank giro credit if you register by post to HMRC.

If you require any information on MGD please contact us and we will do all we can to help you.




Contact Us

 Our experienced customer service team can help you find exactly what you need and can provide advise on our equipment.