Citation, commencement and extent

1. These Regulations—

(a)may be cited as the Gambling Levy Regulations 2025;

(b)come into force on 6th April 2025;

(c)extend to England and Wales and Scotland.

Interpretation

2.—(1) In these Regulations—

“first levy period” means—

“leviable amount” has the meaning given in paragraphs (3) to (5);

“levy period” means—

“non-remote general betting (on-track or on-course) operating licence” means a non-remote(3) general bettingoperating licence under the authority of which the licensee provides—

(2) In these Regulations, the following terms have the meanings given by regulation 2(1) of the Gambling (Operating Licence and Single-Machine Permit Fees) Regulations 2017(6)—

“betting intermediary (trading room only) operating licence”;

“lottery operating (external lottery manager) licence”;

“lottery operating (society) licence”.

(3) In relation to a holder of an operating licence which is not a lotteryoperating licence, the “leviable amount” in respect of a levy period is—

(a)the aggregate of—

(i)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, and

(ii)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

(b)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.

(4) In relation to a holder of a lottery operating (external lottery manager) licence, the “leviable amount” in respect of a levy period is—

(a)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

(b)the aggregate of amounts deducted during the levy period from the amounts described in sub-paragraph (a) by the holder of the operating licence for the provision of prizes in connection with the lotteries promoted in reliance on the operating licence.

(5) In relation to a holder of a lottery operating (society) licence, the “leviable amount” in respect of a levy period is—

(a)the aggregate of the proceeds of lotteries(7) promoted in reliance on the operating licence which accrue during the levy period, minus

(b)the aggregate of amounts deducted during the levy period from the proceeds described in sub-paragraph (a) by the holder of the operating licence for—

(i)the provision of prizes in connection with the lotteries promoted in reliance on the operating licence, and

(ii)a purpose described in section 99(2) of the Gambling Act 2005.

(6) For the purposes of these Regulations, an operating licence which is a licence of more than one of the kinds described in regulation 4(2) to (5) is to be treated as if each of its kinds were a separate operating licence of that kind(8).

Requirement to pay a levy

3.—(1) Starting with the first levy period, a person who is a holder of an operating licence during a levy period must pay a levy to the Commission in respect of that levy period.

(2) Paragraph (1) does not require any person to pay a levy in respect of a levy period where the amount of that levy (as determined in accordance with regulation 4) is £10 or less.

The amount of the levy

4.—(1) Paragraphs (2) to (5) set out how to determine the amount of the levy—

(a)in relation to a holder of a lottery operating (society) licence, in respect of each levy period;

(b)in relation to a holder of any other kind of operating licence, in respect of each levy period other than the first levy period.

(2) For holders of the following operating licences, the amount of the levy is 1.1% of the leviable amount—

(a)a gambling softwareoperating licence;

(b)a remote(9) betting intermediaryoperating licence which is not a betting intermediary (trading room only) operating licence;

(c)a remote bingooperating licence;

(d)a remote casinooperating licence;

(e)a remote general bettingoperating licence.

(3) For holders of the following operating licences, the amount of the levy is 0.5% of the leviable amount—

(a)a betting intermediary (trading room only) operating licence;

(b)a non-remote betting intermediaryoperating licence;

(c)a non-remote casinooperating licence;

(d)a non-remote general bettingoperating licence which is not a non-remote general betting (on-track or on-course) operating licence.

(4) For holders of the following operating licences, the amount of the levy is 0.2% of the leviable amount—

(a)a gaming machine general operating licence for an adult gaming centre;

(b)a non-remote bingooperating licence;

(c)a non-remote general betting (on-track or on-course) operating licence.

(5) For holders of the following operating licences, the amount of the levy is 0.1% of the leviable amount—

(a)a gaming machine general operating licence for a family entertainment centre;

(b)a gaming machine technical operating licence;

(c)a lotteryoperating licence;

(d)a pool bettingoperating licence.

(6) For holders of an operating licence which is not a lottery operating (society) licence, the amount of the levy in respect of the first levy period is A × 1⅓, where A is the amount of the levy that would be determined in respect of that period in accordance with whichever of paragraphs (2) to (5) apply to determine the amount of the levy for the kind of operating licence in subsequent levy periods.

Timing of payment of the levy

5. The levy in respect of a levy period must be paid before the 1st October following the end of that levy period.