The UK Gambling Commission (UKGC) has published comprehensive guidance explaining how the new statutory levy will be applied, with payments set to begin from 1 September 2025. The levy, which ranges from 0.1% to 1.1% of annual revenue depending on the activity type, marks a significant shift in how the industry contributes to funding programs for gambling harm research, education, and treatment (RET).
The statutory levy, formalized through the Gambling Levy Regulations 2025, replaces the previous voluntary system overseen by the Licence Conditions and Codes of Practice (LCCP). DCMS, the government department responsible for gambling policy, will continue to provide strategic direction, while the UKGC manages the collection and administration of the payments.
Funding will be distributed across three key areas: the NHS will coordinate treatment programs, the Office for Health Improvement and Disparities (OHID) will oversee prevention and education efforts, and UK Research and Innovation (UKRI) will manage gambling-related research.
Revenue-Based Calculations
The amount each licensee owes depends on the type of licence held and revenue sources. For non-lottery B2C operators, the levy will be determined by the formula:
Stakes + Other Income – Prizes Paid Out
“Other income” in this context refers to elements such as entry fees, poker rake, and other monetization streams connected to games. Lottery operators will calculate their levy based on net income from ticket sales after deducting prizes, while society lotteries must calculate based on net proceeds earned for charity lotteries.
Companies with a calculated levy of £10 or less for the payment period will not be required to submit funds.
For the first round of payments, levy amounts will be calculated using data from July 2024 to March 2025, adjusted by multiplying the total by one and one-third. Society lotteries, which began their levy period earlier on 1 April 2024, will use figures reported for April 2024 through March 2025.
Payment Rules and Compliance
Invoices will be available to operators through the UKGC’s eServices portal beginning 1 September, with full payment due no later than 1 October 2025. Payments must be made either through GovPay or via bank transfer to the account details provided on the invoice. The Commission has emphasized that instalment payments will not be accepted.
To avoid processing issues or compliance risks, operators must quote invoice numbers accurately and transfer the exact amount stated. Errors in payment could lead to rejections and even licence revocation.
In this first year, operators will receive a single invoice for all Great Britain activity, and where applicable, a separate invoice for operations outside Great Britain. Operators are responsible for reviewing non-GB invoices and promptly reporting any discrepancies regarding income that should not be levied. Conversely, if a levy invoice does not capture all eligible revenues, operators must notify the UKGC and arrange for the full amount due to be paid.
Preparing for the Deadline
With the first payment deadline approaching, the Commission is advising operators to ensure that regulatory returns are accurate and up to date, confirm access to the eServices platform, and verify that all contact information on record is correct.
The UKGC has also signaled that additional updates will be shared over the coming months to assist companies as they adapt to what is considered one of the most substantial licensing changes since the Gambling Act 2005.
Source:
Statutory Gambling Levy, gamblingcommission.gov.uk, August 22, 2025.
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