The Gambling Commission has updated its Gambling Levy Regulations to exclude invoices generated from “non-GB leviable activity,” following a review into the administration of the tax.
The resolution means that the levy is payable only in respect of gambling revenue earned from customers in Great Britain and not from income earned abroad, with non-GB invoices to be refunded.
“A GB customer is defined as a customer who is physically located in Great Britain when they use gambling facilities provided in reliance on a licence issued by us, regardless of their usual residential address,” states the update.
“This includes income received by the holder of a gambling software operating licence for supplying software to another which uses it or intends to use it to offer facilities for gambling to GB customers.”
A distinction had previously been made between invoices for GB and non-GB activities, however a single invoice covering all leviable income will be issued going forward.
“Where current invoices relate to activities for which the levy is not payable, the operator will be informed that these invoices have been cancelled. If an operator has paid such an invoice, they will be notified and a refund processed by the end of February 2026.”
Originally published on Coinslot on April 6, 2026. Republished with permission.