The statutory gambling levy explained
Since April 2025, every business licensed by the Gambling Commission has had to pay a statutory levy to fund research into gambling harm, prevention, and treatment for people affected. It replaced a system of voluntary contributions. This guide explains what the levy is, who pays and how much, where the money goes, and what it means if you or someone close to you needs help.
In short
- The levy is set by the Gambling Levy Regulations 2025, which came into force on 6 April 2025. It applies in England, Wales and Scotland.
- Licensed gambling businesses pay it to the Gambling Commission every year by 1 October.
- Rates run from 0.1% to 1.1% of the relevant gambling revenue, depending on the type of licence. Online operators pay the top rate of 1.1%.
- The money is ringfenced: 50% for treatment, 30% for prevention and 20% for research.
- Treatment is free to use. You do not need to know how it is funded to get help.
What the levy is
Section 123 of the Gambling Act 2005 lets the Secretary of State make regulations requiring operating licence holders to pay an annual levy to the Gambling Commission. The Commission must spend that money, with the consent of HM Treasury and the Secretary of State, on purposes related to gambling addiction, other harm or exploitation associated with gambling, or the licensing objectives. The government consulted on a statutory levy from 17 October to 14 December 2023 and published its decisions on 27 November 2024. The levy was then introduced by the Gambling Levy Regulations 2025 (opens in a new tab), which came into force on 6 April 2025.
Before that, the Commission’s licence conditions required operators to make annual financial contributions to one or more organisations working on research, prevention and treatment, but the amounts were voluntary. That requirement was removed from 31 March 2025. The Commission says any voluntary contributions an operator still chooses to make do not count towards its levy bill.
The government describes the levy as guaranteeing increased, ringfenced and trusted funding for treatment across Great Britain, as well as investment in research and prevention.
Who runs it
- The Department for Culture, Media and Sport (DCMS) sets levy policy: the rates for each type of licence, the strategic direction for how the money is distributed, and the governance arrangements.
- The Gambling Commission collects and administers the levy under DCMS’s direction. It enforces non-payment, publishes annual levy receipts, and is the first point of contact for appeals and complaints about how the levy is calculated and collected.
- Under the Gambling Act, the Secretary of State and HM Treasury must consent to how the levy is spent. A Gambling Levy Programme Board oversees the system as a whole, and a Delivery Group brings together the bodies that commission research, prevention and treatment in all three nations.
Who pays, and how much
Every holder of a Gambling Commission operating licence has to pay, unless the amount due for the year is £10 or less. For most licences the rate is a percentage of the operator’s gross gambling yield from the previous year: in broad terms, the stakes and other gambling income it received, minus the prizes and winnings it paid out.
| Type of licence | Rate |
|---|---|
| Online operators (with some exceptions, below) and gambling software licences | 1.1% |
| Land-based casinos and land-based betting | 0.5% |
| On-course bookmakers, adult gaming centres and land-based bingo | 0.2% |
| Family entertainment centres, pool betting and gaming machine technical licences | 0.1% |
| Society and local authority lotteries licensed by the Commission (on proceeds after prizes and good causes) | 0.1% |
| External lottery managers (on their fees, minus prizes) | 0.1% |
The online exceptions are betting intermediary trading rooms, society lotteries with remote licences and external lottery managers, which have their own rates. The National Lottery is exempt. The government says this is because it operates under its own legal framework and already contributes to research, prevention and treatment alongside raising money for good causes.
The levy is charged only on gambling revenue from customers in Great Britain. The Commission defines a GB customer as someone who is physically in Great Britain when they gamble, whatever their usual address. It clarified this after a review, having invoiced operators separately for GB and non-GB activity in September 2025. The Commission said invoices for activity on which the levy is not payable would be cancelled, and any payments refunded.
When it is paid
- The Commission issues invoices on 1 September each year, based on each operator’s figures for the previous financial year (April to March). For example, the September 2026 invoice covers April 2025 to March 2026.
- Payment must be made in full, with no instalments, before 1 October.
- The first bills, in September 2025, were based on July 2024 to March 2025 multiplied by one and one-third to give a full year (society lotteries used April 2024 to March 2025).
- The figures come from the regulatory returns operators must submit to the Commission. Paying the levy is a licence requirement: the Commission says non-payment or late payment could lead to an operator losing its licence, unless it is satisfied the problem was an administrative error.
How much it has raised
The government said in March 2026 that the levy had raised “just under £120 million” that year, all ringfenced for tackling gambling-related harm. DCMS’s annual report and accounts for the year to 31 March 2026 record a larger figure, £239.4 million of levy income. That is because, under the regulations, the 2025–26 accounts include two years of levy income (activity from July 2024 to March 2026), with a sizeable amount accrued but not yet invoiced. The same accounts show levy disbursements of £24 million in 2025–26. Money is paid to the commissioning bodies once their spending has been confirmed.
DCMS says it will publish an annual report each year on levy finances and progress against the levy’s objectives.
Where the money goes
| Strand | Share | Lead commissioners |
|---|---|---|
| Treatment and support | 50% | NHS England, and the Scottish and Welsh Governments |
| Prevention and early intervention | 30% | Office for Health Improvement and Disparities (OHID) in England, and the Scottish and Welsh Governments |
| Research | 20% | UK Research and Innovation (UKRI), with a smaller share to the Gambling Commission |
Treatment
Half of the levy pays for treatment and support. In England, the government said NHS England would take on responsibility from 1 April 2026 for commissioning the full treatment pathway, from referral and triage through to aftercare, with all services funded by the levy. In Scotland and Wales, the levy’s treatment share goes through the Scottish and Welsh Governments. Our guide to gambling treatment in Great Britain explains the NHS clinics in England, the All Wales service and help in Scotland, and how to refer yourself.
Prevention
Prevention covers a wide range of measures aimed at reducing gambling-related harm. In England, the government says OHID will take a public health approach to commissioning prevention, fully independent of the gambling industry’s influence.
Research
UKRI is setting up a dedicated Research Programme on Gambling. Its first funding calls include a Gambling Harms Research Coordination Centre, Gambling Harms Research and Innovation Partnerships, and rapid evidence reviews. The Commission’s share goes to research linked to its licensing objectives, guided by its published evidence roadmaps. For the current picture of who gambles and who is harmed, see our gambling statistics guide.
What it means for you
- Help stays free. NHS gambling clinics, the National Gambling Helpline (0808 8020 133, England and Scotland) and the NHS All-Wales Gambling Helpline (0808 2819 265) are free to use. You do not need to know who funds a service to contact it.
- The levy is not a licence check. Paying it is a condition of every Commission licence, but it tells you nothing about a particular site. To see whether a site is licensed, check the public register.
- Northern Ireland is separate. The levy regulations extend to England, Wales and Scotland only. See gambling law in Northern Ireland.
- It is not the horserace betting levy. Bookmakers and betting exchanges also pay a separate statutory levy, collected by the Horserace Betting Levy Board.