The Economic Crime Levy
Gambling Commission's guidance on the Economic Crime Levy and how licensed casino operators can prepare for it.
Band sizes and fees
The Economic Crime Levy (ECL) will be paid as an annual fixed fee determined by the size banding into which a Money Laundering Regulations (MLR) supervised entity falls. This is based on their United Kingdom (UK) revenue in their accounting period ending in the previous financial year.
|ECL band size||UK revenue|
|Small||does not exceed £10.2 million|
|Medium||greater than £10.2 million but does not exceed £36 million|
|Large||greater than £36 million but does not exceed £1 billion|
|Very large||exceeds £1 billion|
Casino operators must take all their UK revenue into account, and not just that derived from their gambling activity and services, when determining into which levy band they fall.
Fees for the ECL
|Band size||ECL fee|
The levy will first be charged on entities that are MLR supervised at any time during the financial year from 1 April 2022 to 31 March 2023. The amount payable will be determined by reference to their size based on their UK revenue from accounting periods ending in that year.
Amounts will be payable by 30 September following the end of each financial year. Therefore, the first payments will be due by 30 September 2023.
Introduction to the Economic Crime Levy Next section
How the Economic Crime Levy fee is calculated
Last updated: 30 March 2023
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