Guidance
Statutory Gambling Levy
The Gambling Commission's guidance on the calculation and collection of the statutory gambling levy (statutory levy) and how licensees can prepare for it.
Calculation of the levy for the first levy period
The Gambling Commission recognises that some operators may have submitted returns including non-leviable foreign income, whereas other operators will have submitted returns which do not fully account for leviable income earned from foreign customers.
The Commission will invoice operators separately for GB and non-GB leviable activity. It is the operator’s responsibility to pay the full amount of the levy based on supply to GB customers before 1 October 2025.
For any non-GB invoices that an operator believes includes non-leviable activity from foreign customers, it is the operator’s responsibility to notify the Commission promptly and in any event before 1 October 2025 of any query in relation to income earned from foreign customers, in order to avoid enforcement measures based on the full amount invoiced. If it does so, the Commission will suspend enforcement of that element of the levy until the query is resolved. In raising a query, the operator should give full reasons why particular sums are not due.
If the Commission’s invoices do not include any sums which ought to be brought into account, it is the operator’s responsibility to notify the Commission of the shortfall and the reasons for it, and to pay the full sum due. If it fails to do so, the Commission may take enforcement measures, including revocation of the licence pursuant to section 119 of the Gambling Act 2005 (opens in new tab).
Please notify the Commission via statutorylevy@gamblingcommission.gov.uk.
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Statutory levy - How to prepare for the statutory levy payment
Last updated: 22 August 2025
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