Guidance
Advice to the Gambling Commission on a statutory levy
A paper by the Advisory Board for Safer Gambling advising the Gambling Commission on a statutory levy
Off-payroll appointments
i) For all off-payroll engagements as of 31 March 2023, for more than £245 per day and that last for longer than six months
| Data definitions | Number of payroll engagements |
|---|---|
| Number of existing engagements as of 31 March 2023 | 3 |
| of which... | |
| Number that have existed for less than one year at time of reporting | 2 |
| Number that have existed for between one and two years at time of reporting | 1 |
| Number that have existed for between two and three years at time of reporting | 0 |
| Number that have existed for between three and four years at time of reporting | 0 |
| Number that have existed for four or more years at time of reporting | 0 |
Confirmation that all existing off-payroll engagements, outlined previously, have at some point been subject to a risk- based assessment as to whether assurance is required that the individual is paying the right amount of tax and, where necessary, that assurance has been sought.
Internal processes followed. Appointments based on agency arrangements who are responsible for assuring all payments are compliant. IR35 assessments conducted and determined that we would have accepted, or would accept, a substitute and that the worker or their business will have to fund costs before we pay them.
ii) For all new off-payroll engagements, or those that reached six months in duration, between 1 April 2022 and 31 March 2023, for more than £245 per day and that last for longer than six months
| Data definitions | Number of payroll engagements |
|---|---|
| Number of new engagements, or those that reached six months in duration, between 1 April 2022 and 31 March 2023 | 12 |
| of which... | |
| Number assessed as caught by IR35 | 6 |
| Number assessed as not caught by IR35 | 6 |
| Number engaged directly (via Personal Service Company (PSC), direct contract to department) and are on the departmental payroll | 0 |
| Number of engagements reassessed for consistency and/or assurance purposes during the year | 0 |
| Number of engagements that saw a change to IR35 status following the consistency review | 0 |
iii) For any of-payroll engagements of board members, and/or, senior officials with significant financial responsibility, between 1 April 2022 and 31 March 2023
| Data definitions | Number of payroll engagements |
|---|---|
| Number of off-payroll engagements of board members, and/or, senior officials with significant financial responsibility, during the financial year | 1 |
| Total number of individuals on payroll and off-payroll that have been deemed 'board members, and/or, senior officials with significant financial responsibility', during the financial year | 22 |
Reporting of Civil Service and other compensation schemes – exit packages – subject to audit
| 2022 to 2023 | 2021 to 2022 | Exit package cost band (including any special payment element) |
Number of compulsory redundancies | Number of other departures agreed | Number of exit packages by cost band | Number of exit packages by cost band |
|---|---|---|---|---|
| £0 to £25,000 | 0 | 4 | 4 | 3 |
| £25,001 to £50,000 | 0 | 1 | 1 | 3 |
| £50,001 to £100,000 | 0 | 1 | 1 | 2 |
| £100,001 t0 £150,000 | 0 | 0 | 0 | 0 |
| £150,001 to £200,000 | 0 | 0 | 0 | 0 |
| Greater than £200,000 | 0 | 0 | 0 | 0 |
| Total number of exit packages | 0 | 6 | 6 | 8 |
| 2022 to 2023 | 2021 to 2022 | |||||
|---|---|---|---|---|---|---|
| Cost of compulsory redundancies (by band) (£ thousands) | Cost of other departures agreed (by band) (£ thousands) | Total exit packages by cost band number (£ thousands) | Total exit packages by cost band number (£ thousands) | |||
| Exit package cost band (including any special payment element) | Costs excluding CILON | CILON | Costs excluding CILON | CILON | ||
| £0 to £25,000 | 0 | 0 | 26 | 3 | 29 | 61 |
| £25,001 to £50,000 | 0 | 0 | 36 | 1 | 37 | 106 |
| £50,001 to £100,000 | 0 | 0 | 79 | 1 | 80 | 162 |
| £100,001 to £150,000 | 0 | 0 | 0 | 0 | 0 | 0 |
| £150,001 to £200,000 | 0 | 0 | 0 | 0 | 0 | 0 |
| Greater than £200,000 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total number of exit packages | 0 | 0 | 141 | 5 | 146 | 329 |
| (£) | (£) | |||||
| Total exit costs paid in year | 145,719 | 329,794 | ||||
| Highest paid (excluding CILON) | 78,737 | 95,000 | ||||
| Median paid (excluding CILON) | 7,803 | 32,386 | ||||
| Lowest paid (excluding CILON) | 4,962 | 17,981 | ||||
Compensation for loss of office - subject to audit
Redundancy and other departure costs have been paid in accordance with the provisions of the Civil Service Compensation Scheme, a statutory scheme made under the Superannuation Act 1972 (opens in new tab).
The previous table shows the total cost of exit packages agreed and accounted for in 2022 to 2023 (2021 to 2022 comparative figures are also given).
6 employees left under Voluntary Exit terms during 2022 to 2023. They received separate compensation payments totalling £145,719 which were paid in 2022 to 2023, the year of departure. None of the employees affected were senior managers or executives.
Exit costs are accounted for in full in the year of departure. Where the department has agreed early retirements, the additional costs are met by the department and not by the Civil Service pension scheme.
Ill-health retirement costs are met by the pension scheme and are not included in the previous table. Where the department has agreed early retirements, the additional costs are met by the department and not by the Civil Service pension scheme.
Professional services external resources (non-payroll staff)
Consultancy costs
During 2022 to 2023, the Gambling Commission incurred consultancy costs totalling £189,000 (2021 to 2022, £3,078,000), £123,000 relates to costs for the National Lottery Competition. Decrease during the year due to a contract with Rothchild concluding in 2022.
The following table shows a summary of costs by consultancy type.
| Data definitions | 2022 to 2023 (£ thousands) | 2021 to 2022 (£ thousands) |
|---|---|---|
| Human Resource, Training & Education Consultancy | 0 | 3 |
| Finance Consultancy | 123 | 3,030 |
| IT/IS Consultancy | 37 | 0 |
| Technical Consultancy | 29 | 45 |
| Total | 189 | 3,078 |
Temporary (non-payroll) staff
During 2022 to 2023, the Commission incurred agency staff costs totalling £102,000 (2021 to 2022, £1,211,000). 2021 to 2022 included costs for an Interim Chief Financial Officer (CFO) (see Remuneration of Senior Managers section of this report) and Fourth National Lottery Licence Competition specialist contractors.
The following table shows a summary of costs by type.
| Type | 2022 to 2023 (£ thousands) | 2021 to 2022 (£ thousands) |
|---|---|---|
| Gambling Commission - Temporary Workers - Admin and Clerical | 8 | 10 |
| Gambling Commission - Interim Managers | 94 | 167 |
| Fourth National Lottery Competition - Specialist Contractors | 0 | 1,033 |
| Total | 102 | 1,210 |
Last updated: 18 October 2023
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