title: United Kingdom — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/united-kingdom/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [United Kingdom](https://advennt.io/jurisdictions/united-kingdom/) Tax United Kingdom · Question 05 of 11 # Tax: What is the tax take? Mixed · Confirmed · Expert approved · In expert review scope · [Back to full United Kingdom report →](https://advennt.io/jurisdictions/united-kingdom/) Key section parameters | Jurisdiction | United Kingdom (UK) | |---|---| | Regulator | Gambling Commission | | Favourability | Mixed | | Confidence | Confirmed | | Review status | Expert approved · In expert review scope | | Last collected | 18 Oct 2026 | Summary answer ✓ CONFIRMED (aligned with lawyer doc): The prior lawyer document already recorded the 40% Remote Gaming Duty (from 1 April 2026) and 25% online General Betting Duty (from 1 April 2027). The synthesis wording aligns; no conflict. Retained for confirmation only. Application Fees The application fees a… ## Full section analysis Application fees. From 1 October 2026, SI 2026/828 sets remote operating licence application fees by licence type and gross gambling yield category. They range from £4,901 at the lowest category (remote betting host, real events) to £165,069 at the highest category for remote casino, bingo and virtual betting licences. The lowest category for remote casino and bingo is £8,185. Annual fees. The first annual fee is payable within 30 days of the licence being issued, and later fees on each anniversary. An operating licence continues until it is surrendered, revoked or lapses. From 1 October 2026, remote casino annual fees range from £7,000 in the lowest category to £1,453,949 in the highest (£1.6 billion or more of gross gambling yield), plus £272,324 for each additional £200 million above £1.6 billion. Operating licence fee income rises about 25% overall, but individual fees change by different amounts, and the categories are rebased. Personal licences. From 1 October 2026, the personal management licence application and maintenance fees each rise from £370 to £463. Personal functional licence fees rise from £185 to £231 for applications, and from £145 to £181 for maintenance. Maintenance fees are payable every five years, not annually. Customer funds. Licensees must tell customers how their funds are protected in an insolvency. Licence condition 4.1.1 requires remote licensees that hold customer funds, other than the excepted licence types, to keep them in a separate client bank account. Remote operators report customer funds information in their regulatory returns. Gambling duties (2026–27 rates): Remote Gaming Duty: 40% of remote gaming profits, charged under Part 3 of the Finance Act 2014 as amended by section 86 of the Finance Act 2026, for accounting periods beginning on or after 1 April 2026. A straddling period is apportioned on a time basis. General Betting Duty: 15% on fixed-odds and totalisator bets (3% on financial spread bets and 10% on other spread bets). From 1 April 2027 a 25% rate applies to remote bets. Bets made wholly on UK horse racing are not treated as remote bets. On-course, pool and self-service betting terminal bets are excluded. Pool Betting Duty: 15%. Lottery Duty: 12% of the price paid for a ticket or chance. Bingo duty: abolished from 1 April 2026. Machine Games Duty: 5% lower rate (stake of 20p or less and prize of £10 or less), 20% standard rate (stake of £5 or less), 25% higher rate (stake above £5). Gaming Duty, for accounting periods beginning on or after 1 April 2026: 15% on the first £2,686,000 of gross gaming yield, 20% on the next £1,852,000, 30% on the next £3,243,000, 40% on the next £6,845,000, and 50% on the remainder. Remote gambling duties are charged by reference to UK persons, wherever the operator is located. Gambling duties are reserved and apply across the United Kingdom, including Northern Ireland. Returns and payments are generally made for three-month accounting periods, within 30 days after the end of each period. In November 2025 the government decided not to introduce a single tax on remote betting and gaming. VAT. Qualifying gambling supplies are exempt from VAT, which limits operators' recovery of input tax. Statutory levy. The Gambling Levy Regulations 2025 charge a levy of 0.1% to 1.1% of the leviable amount, depending on the licence held, to fund research, prevention and treatment of gambling harms.