{
  "url": "https://openlegislation.uk/draft-gambling-levy-regulations-2025/note",
  "json_url": "https://openlegislation.uk/draft-gambling-levy-regulations-2025/note.json",
  "legislation": "ukdsi/2025/9780348267211",
  "legislation_title": "The Gambling Levy Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-gambling-levy-regulations-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations are made under section 123 of the Gambling Act 2005 (c. 19) (“the Act”). They require holders of operating licences (within the meaning of sections 126(1) and 353(1) of the Act) to pay an annual levy to the Gambling Commission.\nRegulation 3 imposes a liability on a person who is a holder of an operating licence to pay a levy in respect of the first and each subsequent levy period (as defined in regulation 2(1)). No levy is payable where the amount of the levy would be £10 or less.\nRegulation 4 sets out how to calculate the amount of the levy.\nRegulation 5 requires the levy in respect of a levy period to be paid by the 1st October following the end of that levy period.\nIn accordance with section 123(4) of the Act, any sum due by way of levy by virtue of these Regulations is to be treated for the purposes of the Act as if it were due by way of annual fee under section 100. Consequently, the Gambling Commission must, in accordance with section 119(3), revoke an operating licence if the holder of the licence fails to pay the levy (unless the Gambling Commission decides not to revoke the licence because it thinks that the failure to pay is attributable to administrative error).\nA full impact assessment has not been produced for this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348267211/note",
    "retrieved_at": "2026-10-30T14:39:53.048891+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}