UK statutory gambling levy

What the UK statutory levy is

The statutory levy is a legal requirement for licensed gambling businesses in Great Britain to pay a percentage of their gambling yield towards tackling gambling harm. Before April 2025, operators made voluntary annual contributions to research, prevention and treatment under their licence conditions, and both the amount and the recipient were largely up to them. The levy replaced that system with fixed rates set by government, collected by the regulator and paid out to public bodies.

It is one of several 2025–2026 changes that affect how the gambling industry is funded and run, alongside the higher remote gaming duty and the promotion rules on our UK casino bonus rules hub. The government's statutory gambling levy publication (opens in a new tab) sets out the rates, the payment date and the split of funds.

UK statutory levy rates by type of operator

Rates are tiered by sector, with online gambling at the top. The charge is worked out on gross gambling yield (GGY), which is broadly what customers stake minus what they win back, for the previous year, with some exclusions.

Online gambling carries the highest rate of any sector. For a site offering casino bonuses, the relevant figure is 1.1%.

How the statutory levy is calculated: worked examples

Because the levy is a percentage of yield, the easiest way to picture it is per pound that players lose overall. At 1.1%, every £10 of net player losses at an online casino generates about 11p of levy. Scale that up to a business:

These are illustrations, not figures for any named company. Amounts under £10 are not collected.

How the levy is collected each year

1. The operator's gross gambling yield for the previous year is established.
2. The rate for its licence type (1.1% for online) is applied to that yield, after any exclusions.
3. The regulator issues the charge; bills under £10 are not collected.
4. The operator pays by 1 October.
5. The Commission passes funds to the bodies responsible for research, prevention and treatment.

Where the statutory levy money goes

Funds are split three ways, with half going to treatment. The Commission's 2024 to 2025 annual report (opens in a new tab) records the levy commencing on 6 April 2025 as part of the white paper programme.

In practical terms, treatment funding supports services such as NHS gambling clinics. Prevention covers work to stop harm developing in the first place, and research funds independent study of gambling and its effects. The key change from the old system is independence: the money no longer passes through bodies chosen by the industry.

What the statutory levy replaced

Under the old licence conditions, operators had to make an annual contribution to research, prevention and treatment, but the size of the contribution was not fixed in law. Those LCCP contribution requirements ended on 31 March 2025, the day before the levy period began. Much of the voluntary money had gone to the charity GambleAware. GambleAware has since wound down, with trade reports dating its closure to 31 March 2026, so its former helpline branding is no longer the place to go for support.

Today the National Gambling Helpline (opens in a new tab), run by GamCare, is the main free route for advice on 0808 8020 133, open 24/7 with live chat and WhatsApp. In Wales the NHS Wales Helpline is 0808 2819 265.

Does the UK statutory levy cost players anything?

No, not directly. Operators are billed on their yield; it isn't a charge on deposits, a deduction from your balance or a tax on winnings. If you deposit £20 and withdraw £35, you receive £35. There is no levy line in any casino cashier, and no player ever fills in a levy return.

Players also don't pay tax on gambling winnings in the UK; that position is explained on our gambling winnings tax page. The costs sit with operators, through the levy and through duties such as remote gaming duty.

Operators decide their own offers and prices. It is a cost to them like any other, but no rule links it to a particular bonus, and it would be guesswork to say any given offer is bigger or smaller because of it.

What the statutory levy means for casino bonuses

The levy doesn't change any bonus term. Wagering is still capped at 10 times the bonus under the 10x wagering cap, promotions still can't mix products under the mixed-product promotion ban, and terms must still be clear and readily available. None of those rules mention the levy.

Where the levy does connect with bonuses is in what it pays for. Bonuses are designed to encourage play, which is why operators must stop marketing and new bonus take-up for customers showing strong signs of harm (see bonuses and harm indicators). The research funded by the levy feeds into how those rules are judged and updated, and the treatment funding supports people for whom gambling, with or without bonuses, has gone wrong.

On the maths side, a bonus is still worth what its terms say. A £10 batch of no-wagering spins returns about £9.60 on average at 96% RTP whether the levy exists or not; our free spins maths guide shows the working.

Statutory levy vs remote gaming duty

The two are easy to confuse because both are charged on operators' gambling profits. They have very different sizes and purposes:

So on £100 of online casino profit, an operator pays about £1.10 of levy and £40 of duty. Our remote gaming duty page explains the duty in full.

What the statutory levy doesn't cover

• The National Lottery is exempt because it runs under its own legal framework.
• Players are not charged, and winnings are paid in full.
• Help services you contact directly remain free to use; the levy funds services, you don't pay for them.
• Northern Ireland: the levy is tied to Gambling Commission licences, which cover Great Britain; see Northern Ireland gambling law.
• Operator fines: penalties for breaking licence conditions are a separate matter; see operator fines for bonus failings.

Why the UK introduced a statutory gambling levy

The 2023 gambling white paper committed to a statutory levy after years of debate about relying on voluntary donations. Voluntary funding varied from year to year, was concentrated among the largest companies and left research open to questions about independence. A fixed, compulsory charge collected by the regulator answers all three points: every licence holder pays, the rates are public, and the spending decisions sit with health bodies and research councils.

The levy also sits within the wider overhaul of the Gambling Act 2005 framework, which has brought in stake limits, new promotion rules and the safer gambling changes described on our bonus rules timeline.

UK statutory levy timeline

The payment date is fixed: operators pay by 1 October each year, based on the previous year's yield.

Partner offers from levy-paying UK casinos

Every partner below holds a Gambling Commission licence, so each pays the 1.1% online levy on its yield. That cost is theirs: the offers are paid out in full under their own terms. 18+ only, and full terms apply.

• Coral: new players who deposit (certain types excluded) and bet £10 on slots receive 100 free spins at 10p on selected games, £10 in total. Accept within 48 hours and use within 7 days; spin winnings have no wagering. PayPal, Skrill, Neteller, Paysafe, prepaid cards and certain debit cards are excluded. See the Coral casino bonus page.
• Ladbrokes: after depositing and playing £10 on slots, new customers get 50 free spins a day for 10 days, up to 500 spins at 10p (up to £50). Claim each batch before 23:59; spins are valid for 7 days with no wagering. PayPal, Skrill, Neteller, Moneybookers, Paysafe and prepaid card deposits don't qualify. See the Ladbrokes casino bonus page.
• PlayOJO: a first deposit of £10 or more gives 80 free spins on Big Bass Bonanza at 10p each (£8), winnings paid as cash with no wagering. Not open to Northern Ireland residents. See the PlayOJO casino bonus page.

Coral and Ladbrokes share an operator, LC International Limited, so check the terms before claiming both.

18+. Gambling should be entertainment that costs money, not a way to make it. Decide a budget before you play: set a budget. Free, confidential help: National Gambling Helpline 0808 8020 133.