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Annual Report and Accounts 2021 to 2022

The Gambling Commission's 2021 to 2022 Annual Report and Accounts.

  1. Contents
  2. Notes to the accounts
  3. 20. Related party transactions

20. Related party transactions

The Gambling Commission is a Non-Departmental Public Body of DCMS. which is funded through the collection of licence fees from the industry and grant-in-aid for National Lottery operations. DCMS is regarded as a related party. During the year, the Gambling Commission has had a significant number of material transactions with the Department and with other entities for which the Department is regarded as the parent Department.

Related party transactions
Transaction type Gambling Commission £'000s National Lottery operation £'000s National Lottery Competition £'000s 2021-22 £'000s 2020-21 £'000s
Grant-in-aid for revenue expenditure 873 2,617 23,657 27,147 18,487
Grant-in-aid advance for revenue expenditure repayment2 (794) - - (794) 794
Grant-in-aid repaid from 2020-211 - - (240) (240) 240
Grant-in-aid repayable 2021-223 - 193 662 855 -
Total 79 2,810 24,079 26,968 19,521

In addition, the Gambling Commission has had a small number of transactions with other government departments and other central government bodies. Most of these transactions have been with the Consolidated Fund for the repayment of fines and penalties issued for breach of licence conditions. See Note 15, Consolidated Fund Income, for further details.

During the year, no Board member, key manager or other related parties has undertaken any material transactions with the Gambling Commission during the year.

All Commissioners were paid by the Gambling Commission. See Remuneration Report for further details.


1 Of the GIA received, £240,000 relating to 2020-21 was repaid during 2021-22.

2 During 2020-21, due to the uncertainty of the Commissions income as a result of the COVID-19 pandemic, DCMS provided additional GIA funding to enable the Commission to maintain its reserves at the minimum level of £3.5 million.

This funding was in substance GIA and was been treated in the same way as other GIA receipts from DCMS. In accordance with the FReM, GIA is treated as a financing transaction rather than as revenue as it is a contribution from a controlling entity. This GIA of £794,000 was offset from GIA receipts from DCMS received during 2021-22.

3Grant-in-aid 2021 to 2022 (£855,000) drawn down to ensure cover potential litigation costs which did not materialise before 31 March 2022, will be repayable as a reduction in 2022 to 2023 payments.

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19. Commitments under operating leases
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21. Financial instruments
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