Guidance

Regulatory returns guidance

Guidance for information collected in the Regulatory Returns service by licensing sector.

Published
4 May 2021

Last updated
15 September 2026 - Changes

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Regulatory returns guidance

Reporting gross gambling yield (GGY), value of gross annual sales and annual proceeds on regulatory returns

In order for the Gambling Commission to monitor, regulate and understand the gambling market in Great Britain, you need to report financial metrics.

Value of gross annual sales applies to:

Gaming machine technical (full), gaming machine technical (supplier), gaming machine technical (software), and gambling software operating licences.

Gross Gambling Yield (GGY) applies to:

Remote casino, casino (game host), bingo, bingo (host), general betting (real events), general betting (virtual events), generate betting (host)(real events), general betting (host)(virtual events), pool betting, betting intermediary, betting intermediary (trading room), gaming machine technical (full), gaming machine technical (supplier), and gaming machine technical (software) operating licenses.

Annual proceeds applies to:

ELM and society lottery operating licences.

Reporting GGY on regulatory returns

You must report financial information in your regulatory returns. When reporting GGY, the stake and prize amounts should include only those gambling transactions that form part of the GGY calculation.

Unlike many other gambling regulators, we require operators to report GGY rather than Gross Gambling Revenue (GGR) in regulatory returns.

Operators must ensure that all figures submitted are based on GGY and not GGR.

Treatment of GGY from Northern Ireland and Crown Dependencies

As the Commission regulates gambling activities in Great Britain rather than the wider United Kingdom of Great Britain and Northern Ireland (with the exception of the National Lottery), operators must ensure that submitted data relates only to their Great Britain (GB) operations, unless specifically requested otherwise.

Data relating to Northern Ireland must not be included in GB-only questions.

Similarly, data for customers or operations in the Isle of Man, Guernsey, and the Bailiwick of Jersey should be excluded from GB-only submissions, as these are Crown Dependencies and are not part of Great Britain.

GB and non-GB GGY

Where non-GB GGY is requested, licensees must report any GGY derived from customers located outside Great Britain where that GGY is generated under the authority of a Commission operating licence.

However, GGY from non-GB customers in jurisdictions where the licensee holds a local licence, or operates under a licence issued by another jurisdiction, must not be reported.

For reporting purposes, a GB customer is a customer who is physically located in Great Britain when using gambling facilities provided under a licence issued by the Commission, regardless of their usual residential address.

A non-GB customer is a customer who is not physically located in Great Britain when using gambling facilities provided under a licence issued by the Commission, regardless of their usual residential address.

How to calculate your GGY

GGY is to be calculated using the following formula:

A + B - C

A is the total of any amounts that will be paid to the licensee by way of stakes in the relevant period in connection with the activities authorised by the licence.

B is the total of any amounts (exclusive of value added tax) that will otherwise accrue to the licensee in the relevant period directly in connection with the activities authorised by the licence.

C is the total of any amounts that will be deducted by the licensee in respect of the provision of prizes or winnings in the relevant period in connection with the activities authorised by the licence.

How free bets and bonuses affect annual GGY

Free bets or bonuses should only be counted when calculating GGY if the customer has the unrestricted right to opt instead to receive a cash equivalent to the value of that free bet or bonus.

As a stake (A)

If the customer uses as a stake, a free bet or bonus, which provides them with the unrestricted right to opt to receive cash equivalent to the value of the free bet or bonus, then this would fall under A in the formula.

As a prize (C)

If a prize is won in the form of a free bet or bonus which provides the customer with the unrestricted right to opt to receive a cash equivalent to the value of the free bet or bonus, then this would fall under C in the formula.

All other free bets and bonuses do not need to be recorded.

Examples of transactions

A customer stakes a £10 free bet or bonus which does not provide the unrestricted right to opt to receive cash equivalent to its value and loses the entire amount. There was £0 paid to the operator (A) and no prize awarded so £0 is paid out in prizes (C) the GGY from this transaction is £0.

A customer stakes a £10 free bet or bonus which does not provide the unrestricted right to opt to receive cash equivalent to its value and receives a prize of £20 in free bet or bonus which again does not provide the unrestricted right to opt to receive cash equivalent to its value. There was £0 paid to the operator (A) and £0 is paid out in prizes (C), the GGY from this transaction is £0.

A customer continues to stake the free bet or bonus from the second example. The customer stakes £20 in free bet or bonus, and wins a prize of £50, or a free bet or bonus which provides the unrestricted right to opt to receive £50 cash. There was £0 paid to the operator (A) and £50 paid out in prizes (C). The GGY from this transaction is -£50.

For the previous examples, you would record on your return:

£0 wagered and £0 payout

£0 wagered and £50 payout

How loyalty schemes affect GGY

Loyalty schemes such as ‘rake back’ or ‘cash back’ or similar must not be counted towards A, B or C.

These payments do not form part of a gambling transaction and are part of the costs of conducting business such as payments to affiliates for the acquisition of players.

For example, an individual might stake £100 over the course of a month and win £20. They have a cash back agreement and get 10 percent of their losses back. The GGY calculation for that player is (A = £100) – (C = £20) = GGY of £80.

The £8 the operator returns as cash back is not deducted from GGY and (on the basis it is now cash) if it is wagered the following month it would count towards the amount staked.

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Last updated: 15 September 2026

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Update to wording relating to GGY.

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