Report

Understanding the impact of increased cost of living on gambling behaviour

Gambling Commission report with Yonder to understand the behaviours and motivations of gamblers during the period of high cost of living in Great Britain.

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Published
10 October 2023

Last updated
16 March 2026 - Changes

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Contents

• Understanding the impact of increased cost of living on gambling behaviour

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• Introduction
• Methodology
• Summary of findings
• Financial comfort and concerns around cost of living
• Impact of increased cost of living on wellbeing
• Impact of cost of living on gambling behaviours
• Gambling motivations
• Conclusions
• Appendix

Accounts direction

Attached as an appendix is the Accounts Direction issued by HM Treasury under section 2 of the Exchequer and Audit Departments Act 1921. This direction sets out the statutory requirements for preparing the Trust Statement, including:

• mandatory components such as the Foreword, Governance Statement, Statement of Revenue and Expenditure, Statement of Financial Position, Cash Flow Statement, and supporting notes
• disclosure requirements for accounting policies, material items, losses and write-offs, contingent liabilities, and post-balance sheet events
• the obligation to comply with FReM and Managing Public Money to ensure the accounts present a true and fair view.

There are no additional governance matters specific to the Trust Statement that require separate disclosure beyond those described.

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Last updated: 16 March 2026

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