The UK Gambling Commission (UKGC) has outlined its framework for the statutory levy, a key final result of the Gambling Act Review, as operators put together for the primary cost cycle due from 1 September 2025. Rates are set between 0.1% and 1.1% of related income, based mostly on the character of the playing exercise.
Introduced via the Gambling Levy Regulations 2025, the levy replaces the previous voluntary funding system below the Licence Conditions and Codes of Practice (LCCP). Under this new mannequin, the Gambling Commission will accumulate and administer levy funds, whereas the Department for Culture, Media and Sport (DCMS) will present strategic oversight and set sector-specific charges.
Funds will likely be allotted for analysis, training, and remedy (RET) to fight gambling-related hurt. NHS England will oversee remedy initiatives, the Office for Health Improvement and Disparities (OHID) will deal with prevention and training, and UK Research and Innovation (UKRI) will direct analysis efforts.
How the Levy Is Calculated
The levy quantity is decided by the kind of licensee and particular income streams. For non-lottery B2C operators, the calculation is predicated on:
Levy Amount = Stakes + Other Income – Prizes Paid Out
“Other income” covers objects resembling event entry charges, poker rake, and monetization options. Lottery operators calculate the levy on web earnings from ticket gross sales after prize payouts, whereas society lotteries base it on web earnings from charity-linked lottery actions.
Operators incomes £10 or much less in levy obligations for a interval won’t be required to make funds.
For the preliminary cost cycle, information from July 2024 via March 2025 will likely be multiplied by one and one-third to determine the quantity due. Lottery licensees, whose first levy interval began 1 April 2024, will base calculations on information reported for April 2024 via March 2025.
Payment Deadlines and Compliance
Invoices will likely be accessible by way of the UKGC’s eServices portal beginning 1 September 2025, with cost in full required by 1 October 2025. Partial funds should not permitted, and transactions have to be made both via GovPay or a financial institution switch to the account listed on the bill.
The Commission has emphasised the significance of accuracy when processing funds, together with utilizing the complete bill quantity and guaranteeing right quantities. Errors might lead to rejected funds and the danger of licence revocation.
For the primary 12 months, operators will obtain one bill for Great Britain-based exercise, and, if relevant, a second bill for non-GB revenues. Operators should notify the Commission instantly if non-GB invoices include inaccuracies, significantly relating to non-leviable earnings from overseas operations. Failure to report discrepancies or omissions might result in enforcement actions below part 119 of the Gambling Act 2005.
Preparing for the First Levy Cycle
With the cost deadline nearing, operators are urged to take a number of preparatory steps:
- Verify that every one regulatory returns are correct and submitted on time.
- Ensure up-to-date contact info is supplied to the UKGC.
- Confirm entry to the eServices system.
The UKGC has additionally indicated that additional steering will likely be launched within the coming months to help licensees in adapting to the statutory levy, which represents one of the crucial important regulatory updates because the Gambling Act 2005 got here into impact.
Source:
Statutory Gambling Levy, gamblingcommission.gov.uk, August 22, 2025.
