The Gambling Commission has published final guidance on the rates and payment deadline of the new statutory levy, with rates ranging from 0.1 percent to 1.1 percent of gross gambling yield (GGY).

Adult Gaming Centres will contribute 0.4 percent of GGY, family entertainment centres 0.1 percent of GGY, and bingo premises 0.5 percent of GGY. Operators holding gaming machine technical licences will pay a flat fee, rather than a percentage of revenue, as will B2B software providers, with the Commission noting there may be “special treatment depending on income”.

Outside of the amusements sector, online slots, casinos and bingo will be charged 1.1 percent of GGY, while betting – both online and retail – will contribute 0.4 percent of GGY. Retail casinos are set at 0.5 percent of GGY and society lotteries will pay 0.1 percent of relevant proceeds.

The levy has been active since 1 July for most operators, including betting, casino and bingo firms, and since 1 April for society lotteries. Invoices will be issued each year on 1 September, based on financial activity from the previous year, with payment due in full by 1 October.