The Gambling Levy Regulations 2025

Interpretation

2.—(1) In these Regulations—

“first levy period” means—

(a)

in relation to a holder of a lottery operating (society) licence, the period of 12 months beginning with 1st April 2024;

(b)

in relation to a holder of any other kind of operating licence(1), the period of 9 months beginning with 1st July 2024;

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

“levy period” means—

(a)

the first levy period;

(b)

the period of 12 months beginning with 1st April 2025 and each subsequent period of 12 months beginning with 1st April;

“non-remote general betting (on-track or on-course) operating licence” means a non-remote(2) general betting operating licence under the authority of which the licensee provides—

(a)

from a dog track(3), facilities for betting on the outcome of greyhound races;

(b)

from a horse-race course(4), facilities for betting on the outcome of horse races.

(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(5)—

“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 lottery operating 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(6) 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(7).

(1)

“Operating licence” means a licence issued under Part 5 of the Gambling Act 2005 (see section 353(1) of that Act), and the “holder” of an operating licence is the person to whom the licence is issued (see section 126(1)). See also section 65(2) for descriptions of the kinds of operating licence.

(2)

See section 67 of the Gambling Act 2005 for the meaning of a “remote operating licence”. A “non-remote operating licence” is an operating licence which is not a remote operating licence.

(3)

See section 353(1) of the Gambling Act 2005 for the meaning of “dog track”.

(4)

See section 353(1) of the Gambling Act 2005 for the meaning of “horse-race course”.

(5)

S.I. 2017/303.

(6)

See section 254(1) of the Gambling Act 2005 for the meaning of the proceeds of a lottery.

(7)

An operating licence described in regulation 2(6) is a combined licence (see section 68 of the Gambling Act 2005). Non-remote and remote kinds of licence are never combined in the same licence. The levy imposed by these Regulations applies separately in respect of each of the kinds of licence which comprise a combined licence.