# The Gambling Levy Regulations 2025, Regulation 2: Interpretation


(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, 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 general betting operating licence under the authority of which the licensee provides—
(a) from a dog track, facilities for betting on the outcome of greyhound races;
(b) from a horse-race course, 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—
“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 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.

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Source: https://www.legislation.gov.uk/ukdsi/2025/9780348267211/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-gambling-levy-regulations-2025/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.