Casino Regulations
| Status | Regulated. Local licences are available for land-based casinos. Local authorities issue premises licences for casinos. |
| Games Permitted |
To the best of Vixio's understanding, there is no specific list of games permitted in casinos. The Gambling Commission has stated:“No games are prohibited at the moment but we can publish a list of games that must not be offered should [they] feel it is necessary.” A casino is an arrangement whereby people are given an opportunity to participate in one or more casino games (Section 7(1), Gambling Act 2005). “Casino games” means “a game of chance [that] is not equal chance gaming” (Section 7(2) of the act). Section 172(3)-(5) of the act permits the use of certain categories and number of gaming machines on the casino premises, depending on the number of gaming tables in the casino and the size of the casino. |
| Regulatory Authority | |
| Authorised Operators | A list of authorised land-based casinos is available in the Gambling Commission’s business register. |
| Licensing and Costs |
Licensing information There are four types of licences that casino businesses may need to apply for: three are issued by the Gambling Commission and one is issued by local licensing authorities. In some cases a business may need all four licences.
The two types of casino operating licences include:
Applications for the gambling licence are being accepted by the Gambling Commission. Casino operating licence under the Gambling Act 2005 Section 90 of the Gambling Act 2005 stipulates a casino operating licence, which authorises the provision of a casino game or any other game of chance. Pursuant to Section 110 of the Gambling Act, the operating licence is valid for an indefinite period, unless and until it ceases to have effect in accordance with a determination under Section 111, or under Sections 113, 114, 115, 118 or 119 of the Gambling Act. A licensee may apply for a renewal in case the licence is subject to a determination under Section 111 of the Gambling Act, as provided by Section 112 of the Gambling Act. A premises licence (Part 8, Gambling Act 2005) is needed from a local licensing authority to run a premises-based gambling business; for example, a betting shop, bingo hall or arcade. Additional information is available in Part 7 of the Gambling Commission’s guidance to licensing authorities. Details of local councils can be found on GOV.UK. Section 7(5-6) of the act states the number of gaming tables and casino games a casino may offer depends on the casino’s classification. Casinos are classified as follows:
As stipulated in Section 174(1) of the Gambling Act, a casino premises licence may be issued only in respect of a:
A small casino has the following attributes:
From July 22, 2025, the following statutory instruments have taken effect, introducing changes for casino licensed premises, as proposed in the UK government’s April 2023 white paper:
A large casino has the following attributes:
Personal management licence (PML) and personal functional licence (PFL) Section 127 of the Gambling Act 2005 provides for a personal licence, which authorises an individual to perform the functions of a specified management office, or to perform a specified operational function, in connection with the provision of facilities for gambling or a person who provides facilities for gambling. Per Section 131 of the act, a personal licence shall continue to have effect unless and until it ceases to have effect in accordance with Sections 113, 114, 115 or 119 of the act. A PML is required for persons responsible for the following activities:
A PFL is required to start work as a:
Licensing costs Non-remote 2005 Act casino operating licence The application fees vary according to the annual gross gambling yield, depending on the fee category:
The application fee for the ancillary remote licence, required for using remote communication on the casino premises, is £100. There is no annual fee for this ancillary licence. The annual fees vary according to annual gross gambling yield, depending on the fee category, and range from £24,971 to £658,763 plus £120,000 for each additional £150m of annual gross gambling yield above £400m. Non-remote 1968 Act casino operating licence The application fees vary according to annual gross gambling yield, depending on the fee category:
The application fee for the ancillary remote licence, required for using remote communication on the casino premises, is £100. There is no annual fee for this ancillary licence. The annual fees vary according to annual gross gambling yield, depending on the categories, and range from £19,221 to £575,674 plus £100,000 for each additional £150m of annual gross gambling yield above £400m. Local licensing authorities in England and Wales are allowed to set the cost of a premises licence, depending on the type of premises. Detailed information is available in the Gambling (Premises Licence Fees) (England and Wales) Regulations 2007. The fees for premises licences in Scotland have been set centrally, in accordance with the Gambling (Premises Licence Fees) (Scotland) Regulations 2007. Personal management licence (PML) and personal functional licence (PFL) The application fee for a PML is £370. The application fee for a PFL is £185. Licence conditions depend on the type of casino, the different rules applicable to the floor space, the number of machines and the number of tables that are permitted (Section 7(6), Gambling Act 2005). Further information about operating casinos is available in the Gambling Commission’s sector information for casinos and in the Licence Conditions and Codes of Practice (LCCP). |
| Taxation |
HM Revenue & Customs’ Gaming Duty Guidance stipulates the following: “Gaming Duty is paid on casino gaming profits where gaming takes place in the UK. It is paid on the gross gaming yield of premises (gross gaming yield is stakes received less winnings paid out and charges paid for gaming, such as fees for taking part in poker).” The accounting period for the gaming duty is six months. According to Section 81 of the Finance Act 2022, the gaming duty depends on gross gaming yield and is as follows:
Additional information regarding the gaming duty is available in the Gaming Duty (Excise Notice 453). The Gambling Commission calculates gross gambling yield as: A + B - C, where:
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| Taxation of Players’ Winnings | To the best of Vixio’s knowledge, players’ winnings are not taxed in the UK. |
| Player Credit |
Casino premises licence holders are prohibited from giving credit, in connection with gambling authorised by the licence, to the player (Section 177(2)(a), Gambling Act 2005). “Licensees must not accept payment for gambling by credit card. This includes payments to the licensee made by credit card through a money service business.” The ban applies to the following:
Land-based operators must ensure they do not permit customers to use credit cards for any gambling transaction made on a card payment terminal, including transactions relating to “cashback”. The ban on credit cards extends to payments for gambling made by credit card through any money service business (MSB) such as an e-wallet or other fintech and electronic money institutions that enable e-money transfers. Operators are required to ensure that the credit card ban is not circumvented by topping up an e-wallet or online money transfer account directly from a credit card, where those funds could be used for gambling. |
Cardrooms
According to Part 29.4 of the Gambling Commission’s guidance to licensing authorities, poker can be legally provided under the following circumstances:
Casinos can also run poker tournaments at temporary venues for a limited period of time under temporary use notices (TUNs) (Part 29.5, Guidance to licensing authorities).
Online poker is also regulated and can be organised as a remote casino game under a remote casino operating licence. Detailed information is available in the Online Gambling section of this report.
Regulatory Framework
Gambling
Information regarding all gambling-related legislation is available on the Gambling Commission’s website.
Anti-Money Laundering
Additional information is available on the Gambling Commission’s website, and all AML-related legislation is available here.
Data Protection
Legislation covered by the Information Commissioner’s Office is available on its website. Additional information is available on the Gambling Commission’s website.
Advertising
Relevant Contacs
Gambling Regulator
Gambling Commission (Gambling, anti-money laundering and advertising regulator for gambling companies)
Tel: (+44) 121 230 6666
Email: info@gamblingcommission.gov.uk
For operators: licensing@gamblingcommission.gov.uk
Online contact form
AML Regulator
UK Financial Intelligence Unit, within the National Crime Agency
Tel: (+44) 020 7238 8282
Email: ukfiusars@nca.gov.uk
Data Protection Authority
Information Commissioner’s Office
Tel: (+44) 303 123 1113
Information access request
Advertising Regulator
Advertising Standards Authority
Tel: (+44) 020 7492 2222
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