UK LEGAL
few measures remain to be brought in or considered further in 2026. Overall, the coming year is expected to be a period of consolidation, monitoring and evaluation, rather than further regulatory upheaval.
BONUS AND INCENTIVE RESTRICTIONS
One key measure from the White Paper that remains to be implemented is new rules regarding rewards and bonuses, which come into effect on 19 January 2026 and will apply to all operators (other than gaming machine and software providers). A key change is that where the operator imposes wagering requirements on a bonus, the customer may not be required to play through bonus funds more than ten times before funds become withdrawable. The amended requirements also prevent operators from including more than one type of gambling product (betting, casino, bingo or lottery) within an incentive.
What’s next for UK gambling regulation?
Northridge Law’s Melanie Ellis looks to the future, and wonders what the gambling industry can expect in 2026.
T
he past two years has seen significant regulatory change, following publication of the government’s white paper in April 2023. This document set out 62 policy measures, aimed at modernising the framework for both online and land- based gambling, and sought to balance consumer freedom with harm prevention. A series of consultations followed, leading to several policies making their way to enforceable rules during the course of 2024-2025.
Some of the notable changes in 2025 included the introduction of a stake limit for
22 JANUARY 2026
online slots (£5 per spin for players aged 25+ and £2 per spin for those aged 18-24) and the new statutory levy (rates of between 0.1% to 1.1% of GGY), both of which came into force in April. For several land-based casinos, new permissions from July to offer sports betting and increase the number of gaming machines has transformed their business. Remote game design changes, restrictions on direct marketing and financial vulnerability checks at £150 net deposits were also introduced this year.
Many of the reforms proposed in the White Paper have now been implemented, but a
INCREASED TAX RATES In April 2026, the rate of remote gaming duty will be increasing from 21% to 40%. This has forced a significant review of spending by operators of remote casino and slots products. In many cases marketing and staffing budgets are likely to be cut, but operators may also be considering whether they can diversify their product offering. Remote betting operators will also face tax increases in April 2027, although betting on horse racing will continue to be taxed at 15% as opposed to the new rate of 25% for other online bets.
ENFORCEMENT ACTIVITY The Gambling Commission now has a raft of new regulatory requirements with which it must monitor compliance. It is funded almost exclusively through licence fees, the level of which was last adjusted in 2021. Notably, the Commission does not receive revenue from fines it imposes on licensees nor from regulatory settlements with them, other than payment of its costs. In its 2025/26 business plan, the Commission announced its intention to launch a fees review, however DCMS will need to consult on the Commission’s proposed changes, with legislation then needed to enact any licence fee increases.
In the meantime, the Commission must prioritise spending of its budget. As has been the trend during 2025, it is likely that
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