Two Budget documents differ by £5m on Machine Games Duty

Two official Budget 2026 documents give different figures for the same Machine Games Duty measure in 2031-32: £145 million in one, £140 million in the other. The gap is £5 million. It affects one year out of six, and the duty rates are not involved.

What each document shows

The Budget document's Table 6.1 lists the Machine Games Duty changes as a single line, measure 56. It covers the rise to 25% for higher-stake machines and the move of liability to the machine supplier. The line reads £0, £135 million, £150 million, £145 million, £145 million and £145 million, for 2026-27 to 2031-32.

The Policy costings PDF splits the same two changes into separate notes. The rate rise, on printed page 67, is £0, £135 million, £130 million, £130 million, £130 million and £130 million. The supplier liability change, on page 68, is £0, £0, £20 million, £15 million, £15 million and £10 million.

Both documents show £0 for 2026-27, so the added revenue starts in 2027-28.

Where the £5m sits

The PDF prints no combined total for the two measures. The £140 million is our addition of its two lines. Table 6.1 shows £145 million for 2031-32, and the four years before it match the added-up figures.

We are describing a difference between two official documents. Neither document explains it, and we are not calling it a mistake in either one. What the sources show is the numbers above; the cause is not stated.

Which figure to quote

For 2031-32, say which document the figure comes from. Our earlier report on the rate changes uses Table 6.1, so its £145 million a year from 2029-30 to 2031-32 follows that line.