United Kingdom

Gambling Commission (UKGC) ↗Regulatedsince 2007verified 2026-08

The Gambling Act 2005 (in force 1 September 2007) is the governing framework, and since the point-of-consumption reform (Gambling (Licensing and Advertising) Act 2014) operators must hold a UKGC operating licence to transact with or advertise to customers in Britain regardless of where they are located. The Commission licenses operators, key individuals and gambling software, and enforces the Licence Conditions and Codes of Practice (LCCP) covering AML, player protection and advertising. Operating-licence fees, gambling duties and the new statutory levy are three separate charges. Northern Ireland is regulated separately.

Tax

Gross gambling yield / gross gaming profits (stakes received minus winnings paid)

40% Remote Gaming Duty (from 1 April 2026; previously 21%)

Remote Gaming Duty on remote gaming profits rose from 21% to 40% on 1 April 2026 (Autumn Budget 2025). General Betting Duty is 15% on bookmaking profits, with remote GBD announced to rise to 25% from April 2027; Pool Betting Duty 15%; Bingo Duty (10%) abolished April 2026. Duties are separate from licence fees and the statutory levy.

Key facts

Licence termOpen-ended (no fixed term; annual fees payable)

Regime since2007

Key-person licencesPersonal Management Licences (PML) for specified management roles + Personal Functional Licences (PFL) for certain operational roles

Player fundssegregation required; protection level disclosedoperators must tell customers whether protection is 'not protected / medium / high'

National self-exclusionGAMSTOP integration mandatoryrequired for online licensees since 31 March 2020

Age & identity verificationrequired before deposit/playonline age and ID verification rules in force since May 2019

Online slots stake limits£5 (25+) / £2 (18-24)from the 2023 White Paper; phased in during 2024-25

Statutory levy0.1%-1.1% of GGYremote operators pay 1.1%; commenced 6 April 2025, funding research/prevention/treatment (NHS-led)

Licence types

Remote casinoRemote betting (general, pool, betting intermediary)Remote bingoGambling softwareGaming machine technicalLotteryNon-remote (land-based) equivalents

Fees

Annual operating-licence fee (remote casino)scales by GGY bandfrom ~£2,709 (GGY under £550k) up to £512,083 (GGY of £1bn) plus £125,000 per additional £500m; 2021 fee schedule still in force

Application feescales by licence type and projected GGY bandone-off; separate from annual fee

Personal Management Licence (PML)£1,234 eachper specified management-role holder

Change-watch

2026

Remote Gaming Duty raised from 21% to 40% effective 1 April 2026 (Autumn Budget 2025); Bingo Duty abolished April 2026

2027

Remote General Betting Duty announced to rise from 15% to 25% from April 2027 (land-based, horse-racing and pool bets carved out at 15%)

2025

Statutory levy on operators (0.1%-1.1% of GGY; 1.1% for remote) commenced 6 April 2025; financial-risk / affordability checks being piloted under the 2023 White Paper

Sources

GOV.UK — Statutory gambling levygov.uk

GOV.UK / HMRC — The Tax Treatment of Remote Gambling: government response (Nov 2025)assets.publishing.service.gov.uk

legislation.gov.uk — The Gambling Levy Regulations 2025legislation.gov.uk

Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Gambling Commission) before relying on it.

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