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Standards

Bingo and casino technical requirements

Bingo and casino technical requirements under section 85 and section 89 of the Gambling Act 2005.

Published
5 May 2021

Last updated
15 October 2025 - Changes

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  1. Contents
  2. f. Leases

f. Leases

Under International Financial Reporting Standards (IFRS) 16, the Gambling Commission has categorised all leases as right of use leases, with the exception of those leases which are exempt either by having less than 12 months to run from 31 March 2024 or are considered low value (less than £5,000).

Rentals due under leases are charged over the lease term on a straight-line basis, or on the basis of actual rental payable where this fairly reflects usage.

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