diff --git a/scripts/target/mame/arcade.lua b/scripts/target/mame/arcade.lua
index b0c3c36fd9d..4a38d7890a3 100644
--- a/scripts/target/mame/arcade.lua
+++ b/scripts/target/mame/arcade.lua
@@ -4464,6 +4464,7 @@ files {
 	MAME_DIR .. "src/mame/drivers/bingoman.cpp",
 	MAME_DIR .. "src/mame/drivers/bingor.cpp",
 	MAME_DIR .. "src/mame/drivers/blitz68k.cpp",
+	MAME_DIR .. "src/mame/drivers/blocktax.cpp",
 	MAME_DIR .. "src/mame/drivers/buster.cpp",
 	MAME_DIR .. "src/mame/drivers/calomega.cpp",
 	MAME_DIR .. "src/mame/includes/calomega.h",
diff --git a/src/mame/drivers/blocktax.cpp b/src/mame/drivers/blocktax.cpp
new file mode 100644
index 00000000000..ead2f8c85d4
--- /dev/null
+++ b/src/mame/drivers/blocktax.cpp
@@ -0,0 +1,109 @@
+// license:BSD-3-Clause
+// copyright-holders:David Haywood
+
+/*
+
+main CPU is
+
+  PHILIPS
+ 
+P89C51RD2HBA
+1C7415
+AeD0118 G
+
+(64kB of Flash ROM, 1kB of RAM)
+internal ROM was read protected
+
+there is also a M48T02-70PC1 TIMEKEEPER
+
+board has very clear 'TAX' markings in addition to 'A.G Electronic'
+and appears to have been manufactured in Italy based on other text
+present.
+
+--
+
+This is probably a 'stealth' gambling game as the Break Out clone that
+is presented is a rudimentary effort that is barely playable. Currently
+there is no code to emulate tho as it is all inside the MCU.
+
+*/
+
+
+#include "emu.h"
+#include "cpu/mcs51/mcs51.h"
+#include "sound/okim6295.h"
+#include "screen.h"
+#include "speaker.h"
+
+
+class blocktax_state : public driver_device
+{
+public:
+	blocktax_state(const machine_config &mconfig, device_type type, const char *tag)
+		: driver_device(mconfig, type, tag),
+		m_maincpu(*this, "maincpu")
+	{ }
+
+	void blocktax(machine_config &config);
+
+protected:
+	virtual void video_start() override;
+
+private:
+	uint32_t screen_update_blocktax(screen_device &screen, bitmap_ind16 &bitmap, const rectangle &cliprect);
+	void blocktax_map(address_map &map);
+	required_device<cpu_device> m_maincpu;
+};
+
+void blocktax_state::video_start()
+{
+}
+
+uint32_t blocktax_state::screen_update_blocktax(screen_device &screen, bitmap_ind16 &bitmap, const rectangle &cliprect)
+{
+	return 0;
+}
+
+ADDRESS_MAP_START(blocktax_state::blocktax_map)
+ADDRESS_MAP_END
+
+static INPUT_PORTS_START( blocktax )
+INPUT_PORTS_END
+
+MACHINE_CONFIG_START(blocktax_state::blocktax)
+	MCFG_CPU_ADD("maincpu", I80C51, 30_MHz_XTAL/2) /* P89C51RD2HBA (80C51 with internal flash rom) */
+
+	MCFG_SCREEN_ADD("screen", RASTER)
+	MCFG_SCREEN_REFRESH_RATE(60)
+	MCFG_SCREEN_VBLANK_TIME(ATTOSECONDS_IN_USEC(0))
+	MCFG_SCREEN_SIZE(64*8, 32*8)
+	MCFG_SCREEN_VISIBLE_AREA(0*8, 32*8-1, 0*8, 32*8-1)
+	MCFG_SCREEN_UPDATE_DRIVER(blocktax_state, screen_update_blocktax)
+	MCFG_SCREEN_PALETTE("palette")
+
+	MCFG_PALETTE_ADD("palette", 0x200)
+	MCFG_PALETTE_FORMAT(xRRRRRGGGGGBBBBB)
+
+	MCFG_SPEAKER_STANDARD_MONO("speaker")
+
+	MCFG_OKIM6295_ADD("oki", 30_MHz_XTAL/16, PIN7_HIGH) // clock frequency & pin 7 not verified
+	MCFG_SOUND_ROUTE(ALL_OUTPUTS, "speaker", 1.00)
+MACHINE_CONFIG_END
+
+ROM_START( blocktax )
+	ROM_REGION( 0x10000, "maincpu", 0 ) /* Internal MCU Flash */
+	ROM_LOAD( "P89C51RD2HBA.mcu", 0x00000, 0x10000, NO_DUMP )
+
+	ROM_REGION( 0x040000, "oki", 0 ) /* Samples */
+	ROM_LOAD( "1_HT27C010.bin", 0x00000, 0x20000, CRC(5e5c29f8) SHA1(e62f81be8e90a098ea4a8a55cdf02c5b4c226317) )
+
+	ROM_REGION( 0x100000, "gfx1", 0 )
+	ROM_LOAD( "4_HT27C020.bin", 0x40000, 0x40000, CRC(b43b91ff) SHA1(d5baad5819981d74aea2a142658af84b6445f324) )
+
+	ROM_REGION( 0x80000, "gfx2", 0 )
+	ROM_LOAD( "2_HT27C020.bin", 0x00000, 0x40000, CRC(4800c3be) SHA1(befaf07a75fe57a910e0a89578bf352102ae773e) )
+	ROM_LOAD( "3_HT27C020.bin", 0x40000, 0x40000, CRC(ea1c66a2) SHA1(d10b9ca56d140235b6f31ab939613784f232caeb) )
+ROM_END
+
+
+GAME( 2002, blocktax, 0, blocktax, blocktax, blocktax_state, 0, ROT0,  "TAX / Game Revival", "Blockout (TAX)", MACHINE_IS_SKELETON )
diff --git a/src/mame/mame.lst b/src/mame/mame.lst
index 0f19d82a408..a491e5e3b03 100644
--- a/src/mame/mame.lst
+++ b/src/mame/mame.lst
@@ -8843,6 +8843,9 @@ blockout                        // TA-0029 (c) 1989 + California Dreams
 blockout2                       // TA-0029 (c) 1989 + California Dreams
 blockoutj                       // TA-0029 (c) 1989 + California Dreams (Japan)
 
+@source:blocktax.cpp
+blocktax                        // (c)2002 TAX / Game Revival
+
 @source:bloodbro.cpp
 bloodbro                        // (c) 1990 Tad
 bloodbroj                       // (c) 1990 Tad