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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
22 August 2025 - Changes

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  1. Contents
  2. Payment of the statutory levy

Payment of the statutory levy

Invoices for the statutory levy this financial year (2025 to 2026) will be available online through eServices from 1 September 2025, with full payment required before 1 October 2025, subject to the next section of this guidance.

Payment of the statutory levy is a licence requirement, and therefore non-payment, or late payment of the statutory levy could result in operating licence revocation, unless the Gambling Commission is satisfied that this is due to administrative error.

You must not pay the statutory levy until you have received your invoice(s). Invoices will be available for licensees on eServices and payment can be made by GovPay or Bank Transfer. If payments for the statutory levy are made via Bank Transfer they must be made into the bank account specified on the statutory levy invoice.

For the first year of the statutory levy each licensee will receive one combined invoice for all GB activity, and a second invoice for non-GB activity if appropriate; for example if you have a remote and non-remote licence but only report GB activity you will only receive one statutory levy invoice per year.

Statutory levy payments must be paid in full before 1 October for the relevant year, in line with the details on the invoice, and cannot be paid by instalments.

Payments must:

  • be made to the correct bank account
  • be for the full value of the invoice
  • quote the invoice number in full
  • not be combined with any other payments to the Commission.

If the payment does not meet the listed requirements it may be returned and your licence could be at risk of revocation.

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Statutory levy - Timing of the statutory levy Next section
Statutory levy - Calculation of the levy for the first levy period
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