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.
Payment of the statutory levy
Invoices for the statutory levy will be available online through eServices from 1 September each year, with full payment required before 1 October.
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. 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 - Non-GB invoices update
Last updated: 13 March 2026
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