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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. Timing of the statutory levy

Timing of the statutory levy

The first statutory levy period is defined in the the Gambling Levy Regulations 2025 ('the Regulations') (opens in new tab). It begins on 1 April 2024 for lottery operating (society) licences, or 1 July for all other operating licensees. For all licensees, except society lottery operating licences, the calculation of the statutory levy 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.

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 the levy payable for 2026 to 2027, but would be based on regulatory return data relating to 2025 to 2026 (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 will be invoiced on 1 September, and payments are due before 1 October 2025.

This is not a duplication of any payments made under the voluntary scheme during 2024 to 2025. From April 2025 onwards each financial year’s statutory levy will be based on prior year activity levels.

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Statutory levy - How the statutory levy is calculated Next section
Statutory levy - Payment of the statutory levy
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