Europe
United Kingdom
UK Gambling Commission (UKGC)
Regulations & Licensing
Casino
RegulatedOnline Casino
RegulatedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Gambling Act 2005
- Gambling (Licensing and Advertising) Act 2014
- National Lottery etc. Act 1993
- Betting and Gaming Duties Act 1981
Online Gambling
Allowed
- Online casino games and slots
- Online sports betting
- Online poker
- Online bingo
- Remote National Lottery and society lottery sales
- Spread betting (separately regulated by the FCA)
Prohibited
- Offering remote gambling to GB consumers without a UKGC operating licence
- Use of credit cards to fund gambling (banned since April 2020)
- Gambling by under-18s
- Unlicensed gambling advertising targeting GB consumers
Taxation
Remote Gaming Duty (online casino, slots)21% of profits, rising to 40% from 1 Apr 2026
General Betting Duty (remote sports betting)15%, rising to 25% for general remote bets from 1 Apr 2027 (remote horse-racing bets stay at 15%)
Operating licence feeAnnual fee banded by Gross Gambling Yield (GGY)
License validity: Operating licence has no fixed expiry; retained via annual fee payment and ongoing compliance with licence conditions
Land-Based Gambling
Allowed
- Licensed land-based casinos
- Licensed betting shops
- Bingo halls
- Adult gaming centres and family entertainment centres
- National Lottery and society lottery retail sales
- Gaming machines on licensed premises
Prohibited
- Operating gambling premises without a Gambling Commission/local authority premises licence
- Use of credit cards to fund gambling
- Gambling by under-18s
- Gaming machines exceeding permitted stake/prize limits for the premises category
Taxation
Gaming Duty (land-based casinos)Banded 15%-50% of gross gaming yield
General Betting Duty (retail betting shops)15% of gross profits
Machine Games DutyTiered at 5%, 20% or 25% by machine/stake category
Bingo DutyAbolished from 1 Apr 2026 (previously 10%)
Lottery Duty (National Lottery)12% of ticket sales
Regulation data is editorial and for information only — not legal advice.
