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.
Timing of the statutory levy
For the first year the calculation of the statutory levy for all licences, except society lottery operating licences, will be based on Regulatory Returns data from July 2024 to March 2025 multiplied by one and one-third. For society lottery operating licences the calculation will be based on data reported to the Gambling Commission relating to 1 April 2024 to 31 March 2025, as defined in the the Gambling Levy Regulations 2025 ('the Regulations') (opens in new tab).
The statutory levy will then be invoiced on an annual basis, on 1 September, and will be based on the activity from the previous financial year. For example an invoice issued on 1 September 2026 would be based on regulatory return data relating to April 2025 to March 2026.
Indicative example for the first year of the statutory levy
For the first statutory levy period, payments for a remote casino operating licence will be calculated on Regulatory Returns data from July 2024 to March 2025 multiplied by one and one-third. These licensees were invoiced on 1 September, and payments were due before 1 October 2025.
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Statutory levy - Payment of the statutory levy
Last updated: 13 March 2026
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