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Apply to the Gambling Commission for a personal gambling licence or a gambling operating licence if you run or manage a gambling business. The Gambling Commission regulates arcades, betting, bingo, casinos, gaming machine providers, gambling software providers, lottery operators, external...

• Updated: 14 February 2023

How Gaming Duty is charged, and who has to pay.

• Updated: 18 November 2025

This Tax Information and Impact Note is about the increase in casino gross gaming yield bands from 1 April 2020.

• Updated: 11 March 2020

The Board was responsible for regulating arcades, betting, bingo, casinos, slot machines and lotteries. It was replaced by the Gambling Commission in 2007.

• Updated: 15 April 2021

This Tax Information and Impact Note details the increase to the gross gaming yield (GGY) bandings for gaming duty in line with inflation.

• Updated: 27 October 2021

Working with the EU in the gambling sector.

• Updated: 5 January 2021

This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

• Updated: 28 April 2025

This tax information and impact note details an increase in the gross gaming yield bands.

• Updated: 8 March 2017

Opening times during the 2020 holiday period

• Updated: 23 December 2020

Find out about Machine Games Duty, how the duty is charged and who has to pay.

• Updated: 18 November 2025