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Gambling: Taxation

Asked by Jim AllisterTraditional Unionist VoiceDepartment for Culture, Media and SportTabled Answered 19 January 2026UIN 105148

The question

To ask the Secretary of State for Culture, Media and Sport, pursuant to the Answer of 9 December to Question 97452 on Gambling Taxation, whether remote gambling licence holders are permitted under legislation to advertise in Northern Ireland; and what plans she has to allocate Northern Ireland a share of the Statutory Gambling Levy funds raised from remote licence holders.

Answered by Ian Murray

Section 5 of the Gambling (Licensing and Advertising) Act 2014 makes it an offence to advertise unlicensed remote gambling services in Northern Ireland. Any online operator who wishes to advertise their services in Northern Ireland must hold a licence from the Gambling Commission.

Wider gambling regulation is devolved in Northern Ireland and, as such, developing the most appropriate approach to tackle gambling-related harm to help residents in Northern Ireland is a matter for the Northern Ireland Executive. The Gambling Levy Regulations are subject to the jurisdiction of the Gambling Act 2005 and so profits levied in Great Britain will provide funding for projects and services in Great Britain only. However, it is likely that there will be some indirect benefits of levy funding for citizens in Northern Ireland.

DCMS officials have recently met with officials in Northern Ireland to discuss a wide range of issues. The Department stands ready to support the Northern Ireland Executive in their plans to strengthen gambling regulations.

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