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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.

Published
22 August 2025

Last updated
13 March 2026 - Changes

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  1. Contents
  2. Non-GB invoices update

Non-GB invoices update

In September 2025 the Gambling Commission invoiced operators separately for GB and non-GB leviable activity.

Following a review, it has been resolved that the Gambling Levy Regulations should be interpreted so that the levy is payable only in respect of gambling revenue earned from GB customers and not from income earned abroad (for relevant revenue streams see How the statutory levy is calculated).

A GB customer is defined as a customer who is physically located in Great Britain when they use gambling facilities provided in reliance on a licence issued by us, regardless of their usual residential address.

This includes income received by the holder of a gambling software operating licence for supplying software to another which uses it or intends to use it to offer facilities for gambling to GB customers.

This revised approach will replace the distinction previously made between invoices raised for GB and non-GB activities. A single invoice covering all leviable income will be issued in future years.

Where current invoices relate to activities for which the levy is not payable, the operator will be informed that these invoices have been cancelled. If an operator has paid such an invoice, they will be notified and a refund processed by the end of February 2026.

Any operator with ongoing concerns about the extent to which an invoice has treated any of its particular activities as leviable should notify the Commission using the following email address: statutorylevy@gamblingcommission.gov.uk.

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Statutory levy - How to prepare for the statutory levy payment
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