Contents

• Promoting society and local authority lotteries
• 1.
  General
• 2.
  Financial requirements
• 3.
  Protection of children and other vulnerable persons
• 4.
  ‘Fair and open’ provisions
• 5.
  Marketing
• 6.
  Complaints and disputes
• 7.
  Gambling licensees’ staff
• 8.
  Information requirements
• 9.
  Gaming machines in gambling premises
• 10.
  Assessing local risk
• Definition of a lottery
• Meaning of society and local authority lotteries
• Large society and local authority lottery licensing requirements
• Small society lotteries
• Personal Management Licences
• External Lottery Managers (ELMs)
• External Lottery Managers and service providers
• Remote lotteries
• Gambling Commission licence conditions and codes of practice
• Society and local authority lotteries - proceeds and other monetary limits
• Information to lottery players: proceeds and prizes
• Ticket information
• Sale of tickets
• Financial requirements
• Lottery submissions
• Social responsibility
• B3A lottery machines
• Proceeds and profits
• Misusing profits of lotteries

Financial requirements

For society and local authority lotteries promoted under licence from the Commission, accounting records must be retained for a minimum of three years from the date of any lottery to which they relate and they must be made available for inspection by the Commission on request. These records must contain, in respect of each lottery, details of the:

• the total proceeds
• the amount allocated to prizes
• the amount of proceeds allocated to expenses, and details of those expenses
• the amount applied directly to the purposes of the society or the purposes for which the local authority has power to incur expenditure as the case may be
• the number of sold and unsold tickets in each lottery.

Where the cumulative proceeds of lotteries promoted by a society or local authority exceed £1,000,000 in a calendar year, the Commission must be sent a written confirmation from a statutory auditor that the proceeds of those lotteries have been fully accounted for in annual audited accounts. Such confirmation must be provided within ten months of the end of the period to which the accounts relate.

A statutory auditor is someone who is eligible for appointment as a company auditor under section 1210 of the Companies Act 2006 but is not, in the case of a society:
a) a member of the society
b) a partner, officer or employee of such a member
c) a partnership of which a person falling within (a) or (b) is a partner.

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Lottery submissions