Key Moments:
- Invoices for the statutory levy are now accessible on the Gambling Commission’s eServices platform
- The first statutory levy period began on 1 April 2024 for society lottery operators and on 1 July 2024 for all other licensees
- Full payment of the statutory levy is required by midnight on 30 September 2025
Overview of the UK Statutory Levy
The UK Government has implemented a statutory levy applicable to all licensed gambling operators, following a public consultation conducted by the Department for Culture, Media and Sport (DCMS) between 17 October and 14 December 2023. This levy replaces the prior obligation for licensees to make annual contributions to a designated list of research, prevention, and treatment organizations. The rates are sector-specific, and invoices are now available for payment via the Gambling Commission’s eServices portal.
Levy Calculation and Applicable Periods
The statutory levy periods are outlined in the Gambling Levy Regulations. For society lottery operating licenses, the initial levy period started on 1 April 2024. For all other gambling operating licenses, the period began on 1 July 2024. Levy calculations for most licensees will rely on Regulatory Returns data from July 2024 to March 2025, multiplied by a factor of one and one-third. In contrast, society lottery licensees will use data from 1 April 2024 to 31 March 2025.
Annually, invoices are scheduled for issuance on 1 September and will reflect activities from the preceding financial year. For instance, a levy invoice dated 1 September 2026 will pertain to the 2026 to 2027 levy period, drawing on data from April 2025 to March 2026.
Payment Process and Compliance Implications
Licensees can now access statutory levy invoices for the 2024 to 2025 financial year through eServices. Payment must be completed before 1 October 2025, with the specific deadline set for midnight on 30 September 2025. Licensees are expected to monitor and update their primary contact information within their eServices accounts to ensure they receive relevant correspondence.
Compliance is mandatory; non-payment or delay may prompt the Gambling Commission to revoke the operating license unless administrative error is established.
It's Safer Gambling Week! Now in its 7th year, the campaign encourages discussions around safer gambling practices, mental well-being and accessible support services.
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— Poppleston Allen (@Popall) November 22, 2024
Rates and Levy Structure
The statutory levy rate is determined by the specific licensed gambling activity, according to the following rates:
Type | Percentage of Leviable Amount |
---|---|
Gambling Software | 1.1% |
Remote Betting intermediary (not trading room only) | 1.1% |
Remote Bingo | 1.1% |
Remote Casino | 1.1% |
Remote General Betting | 1.1% |
Betting intermediary (trading room only) | 0.5% |
Non remote betting intermediary | 0.5% |
Non remote casino | 0.5% |
Non remote General Betting (not on-track or on-course) | 0.5% |
AGC | 0.2% |
Non remote Bingo | 0.2% |
Non remote General Betting (on-track or on-course) | 0.2% |
FEC | 0.1% |
Gaming Machine Technical | 0.1% |
Lottery | 0.1% |
Pool Betting | 0.1% |
Exceptions and Thresholds
Any licensee whose total statutory levy invoice is £10 or less for a given period does not have to make a payment.
- Author
Daniel Williams
