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  3. The Economic Crime Levy

Guidance

The Economic Crime Levy

Gambling Commission's guidance on the Economic Crime Levy and how licensed casino operators can prepare for it.

Published
30 March 2023

Last updated
17 October 2023 - Changes

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  1. Contents
  2. Appeals process

Appeals process

Under Part 10 of The Economic Crime (Anti-Money Laundering) Levy Regulations 2022 (opens in new tab), casino operators have a statutory right to appeal to the tribunal for a number of decisions made by the Gambling Commission in respect of the levy. These are as follows:

  • that the casino is liable to pay the levy
  • the amount of levy charged for a financial year
  • an assessment of the amount of levy due
  • whether or not the Commission must repay an amount to the casino operator
  • the amount that the Commission must repay to a casino operator
  • whether or not a casino operator is liable to a penalty
  • the amount of a penalty payable.

An appeal must be made to the tribunal by the date which is:

  • 30 days after the date the casino operator making the appeal is notified by the Commission of the appealable decision, or
  • where the Commission agrees to review a decision, 30 days after the date on which the casino operator making the appeal is notified of the conclusion of the review.

An appeal may be made after the aforementioned periods if the tribunal gives permission to do so.

An appeal relating to an amount of levy due from a casino operator cannot be considered by the tribunal unless the amount the Commission has considered to be due has been paid or deposited with the Commission.

The exception to this is when:

Either

  • the Commission is satisfied that the requirement to pay or deposit would cause the appellant to suffer hardship or
  • the Commission is not satisfied but the tribunal has decided that the requirement to pay or deposit the levy would cause the appellant to suffer hardship,

And

  • the appellant has paid or deposited such other amount (if any) by way of security as the Commission or the tribunal considers appropriate.
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What happens if the Economic Crime Levy is not paid
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