First statutory gambling levy invoices to be issued by UKGC this September
Non-compliance risks license revocation
The UK Gambling Commission will begin issuing the first invoices for the statutory gambling levy on September 1, 2025, through its eServices portal. Payments, which must be made via GovPay or bank transfer, are due in full by October 1.
The levy, which took effect in April 2025, replaces the previous voluntary Research, Education, and Treatment (RET) contribution system. It was introduced under the Gambling Levy Regulations, following the government’s Gambling Act Review and the 2023 white paper.
The regulator has stressed that “payment of the statutory levy is a licence requirement.” Non-payment or late payment, unless the Commission is satisfied it is due to administrative error, could lead to licence suspension or revocation under section 119 of the Gambling Act 2005.
Invoices will be issued annually each September based on licensees’ previous year’s activity. For most operators, the first levy period covers July 2024 through March 2025. These returns will be annualized by multiplying the nine-month data period by one and one-third. Society lotteries follow a different cycle, with their levy year running from April 1, 2024, to March 31, 2025.
Operators must pay invoices in full, quote invoice numbers in their transactions, and may not combine levy payments with other Commission fees. Payments cannot be split into installments. Invoices will separate British and non-British leviable activity, and licensees must notify the regulator of errors before the October 1 deadline.
Rates vary by sector. Remote operators, including online casinos, will pay the highest rate at 1.1% of relevant revenue. Land-based casinos and betting shops will be charged 0.5%, while society lotteries will contribute 0.1%. Obligations below £10 are exempt.
Non-lottery operators calculate revenue by combining stakes and other income, such as tournament fees or poker rake, minus prizes paid out. Society lotteries calculate proceeds by counting what is retained after paying prizes and distributing to good causes.
Operators hosting remote equipment in Great Britain or holding a software operating licence must also include global income from those activities in their levy calculations.
The government expects the levy to raise about £100 million ($135 million) annually, double the £50 million gathered through voluntary contributions in 2023/24.
Funding will be divided across three public bodies:
- Around £50 million ($67.5 million) each year to the Department of Health and Social Care for treatment, following the dissolution of NHS England.
- Approximately £30 million ($40.5 million) to the Office for Health Improvement and Disparities for prevention and education.
- Roughly £20 million ($27 million) to UK Research and Innovation to support new studies.
Voluntary contributions to charities will no longer count toward levy obligations. GambleAware, previously the main beneficiary of voluntary RET contributions, announced it will cease operations by March 2026 as its functions transition to government oversight.
The Betting and Gaming Council has warned that operators face increasing regulatory and administrative burdens alongside the levy, affordability checks, and advertising restrictions. Economists note that online firms, subject to the 1.1% rate, will face higher cost adjustments than land-based operators.
Stakeholders have also raised questions about the management of levy funds, calling for a fair and unbiased process. In an op-ed for iGB, Better Change founder Victoria Reed wrote: “Without this, we run the risk of not only misusing public funds but losing the experience and progress made through decades of work to prevent harm.”
Critics, including some charities, argue that the move toward centralized government oversight could sideline community-based services. Supporters contend that statutory funding offers consistency compared to the patchy and uneven voluntary system.
With the first invoices set to be released within days, operators are under pressure to ensure financial and compliance teams are prepared. Regulatory returns must be accurate, eServices must function properly, and payment deadlines must be met to avoid enforcement action.