Guidance
Statutory Gambling Levy
The Gambling Commission's guidance on the calculation and collection of the statutory gambling levy (statutory levy) and how licensees can prepare for it.
How the statutory levy is calculated
As required by the Gambling Levy Regulations 2025 ('the Regulations') (opens in new tab) the basis and rate will vary depending on the licensed activity. Full details of the statutory levy rate can be found in the government response to the statutory levy consultation (opens in new tab). The leviable rates range from 0.1 percent to 1.1 percent.
Where the total billable statutory levy value for a licensee is £10 or less for a relevant period, the licensee will not be required to pay.
For licences other than lottery operating licences, the levy is calculated as follows based on gambling revenues earned from GB customers:
- amounts paid during the levy period to the holder of the operating licence by way of stakes in connection with the activities authorised by the operating licence, PLUS
- amounts (exclusive of value added tax) that otherwise accrue during the levy period to the holder of the operating licence directly in connection with activities authorised by the licence, MINUS
- the aggregate of amounts deducted during the levy period by the holder of the operating licence for the provision of prizes or winnings in connection with the activities authorised by the licence.
For society lottery operating licences, the levy is calculated as follows:
- the aggregate of the proceeds of lotteries promoted in reliance on the operating licence which accrue during the levy period, MINUS
- the aggregate of amounts deducted during the levy period from the proceeds by the holder of the operating licence for:
- the provision of prizes in connection with the lotteries promoted in reliance on the operating licence, and
- a purpose described in section 99(2) of the Gambling Act 2005 (opens in new tab).
For external lottery manager operating licences, the levy is calculated as follows:
- the aggregate of amounts paid to, or otherwise obtained by, the holder of the operating licence during the levy period by way of fees in connection with the lotteries promoted in reliance on the operating licence, MINUS
- the aggregate of sums deducted during the levy period from the above amounts by the holder of the operating licence for the provision of prizes in connection with the lotteries promoted in reliance on the operating licence.
The calculation for the amount owed under the statutory levy is based on the data licensees provide via Regulatory Returns. Licensees have an obligation under the Gambling Act 2005 to provide true and correct data in a timely fashion.
For most operators, the levy is calculated based only on gambling facilities provided to GB customers.
The levy will be calculated based on the regulatory return data submitted for the prior financial year (see the timing section on the following page for more information). The Commission’s standard approach is that after a levy invoice has been issued, any amendments to the regulatory return data used to calculate the levy invoice will be reviewed and actioned, if agreed by the Commission. However, if those amendments result in a change to the levy value, the under or overpayment will be kept on the operator’s account and applied to the following year’s levy invoice.
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Statutory levy - Timing of the statutory levy
Last updated: 13 March 2026
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