UK · Sports betting guide
Is sports betting legal in the UK? Licences, tax and the rules
Yes. Sports betting is legal in Great Britain with operators licensed by the Gambling Commission, for adults 18 and over, online and in betting shops. Bookmakers need a remote general betting licence and betting exchanges a betting intermediary licence; both are listed with their web addresses on the Commission's public register. Bettors pay no tax on winnings: the bookmaker pays General Betting Duty, and a new 25% rate for online bets applies from April 1, 2027.
Key takeaways
- Online bookmakers need a remote general betting licence from the Gambling Commission, and exchanges such as Betfair and Smarkets a betting intermediary licence.
- Unlike most of Europe, Great Britain doesn't limit which events you can bet on: politics, TV shows and in-play markets are all legal with a licensed operator.
- Players pay no tax on winnings. Bookmakers pay General Betting Duty of 15% of their betting profits, rising to 25% on online bets (except UK horse racing) from April 1, 2027.
- Every licensed sportsbook must check your age and identity before you bet, prompt you to set a deposit limit, run financial vulnerability checks and take part in GAMSTOP.
- In the year to March 2026, online betting in Great Britain generated £2.4 billion of gross gambling yield, half of it from football.
The short answer
Sports betting is legal across Great Britain with operators licensed by the Gambling Commission, online and in the country’s 5,617 betting shops. You must be 18 or over. Online bookmakers hold a remote general betting licence; betting exchanges, where you bet against other users, hold a betting intermediary licence. The Gambling Act 2005 covers England, Wales and Scotland; Northern Ireland has its own gambling law.
Every licensee and its web addresses are on the Commission’s public register, and offering or advertising unlicensed gambling to people in Great Britain is a criminal offence. Our sportsbook licence check searches it for you.
What you can bet on
Almost anything: British law doesn’t restrict betting to sports, so licensed bookmakers and exchanges offer politics, TV shows and other novelty markets as well as football, racing and in-play betting. What the law does punish is cheating: under section 42 of the Gambling Act, deception or interference in connection with gambling, or with the event bet on, is an offence carrying up to two years in prison.
Who pays the tax
| Duty | Rate | Paid by |
|---|---|---|
| General Betting Duty | 15% of betting profits; 25% on online bets except UK horse racing, from April 1, 2027 | The bookmaker |
| Pool Betting Duty | 15% of net pool betting receipts | The pool operator |
| Remote Gaming Duty (casino games) | 40% of gaming profits since April 1, 2026 | The operator |
Bettors pay no tax on winnings: HMRC’s position is that betting isn’t a trade for the bettor. See gambling taxes in the UK.
Your protections
- Age and identity checks before you can deposit or bet.
- A deposit limit prompt when you open an account, and deposit limits that stop you depositing once you reach them (from the end of September 2026).
- Financial vulnerability checks once your deposits minus withdrawals pass £150 in 30 days.
- No credit cards.
- GAMSTOP, which blocks you from every licensed online operator at once. See gambling help in the UK.
How big is the market?
In the year to March 2026, online betting in Great Britain generated £2.4 billion of gross gambling yield, led by football (£1.2 billion) and horse racing (£769.3 million), according to the Commission. Our ranking of the best betting sites in the UK compares the main licensed sportsbooks.
Frequently asked questions
Which betting sites are legal in the UK?
Those run by companies with an active remote betting licence from the Gambling Commission, at the web addresses listed on its public register. Check any site with our UK sportsbook licence check.
Do you pay tax on betting winnings in the UK?
No. HMRC treats betting as not being a trade for the bettor, so winnings aren't taxed and losses can't be deducted. The bookmaker pays General Betting Duty instead. See gambling taxes in the UK.
Is betting on elections legal in the UK?
Yes, with a licensed bookmaker or betting exchange, for adults 18 and over. Insiders who use confidential information to bet can commit offences such as cheating; see are prediction markets legal in the UK?
What is a betting exchange?
A platform where you bet against other users rather than a bookmaker: you can back an outcome to happen or lay it, and the exchange takes a commission on your net winnings instead of building a margin into the odds. Exchanges need a betting intermediary licence. Compare them in our exchange ranking.
Keep reading
Sources
We verify facts against primary sources (regulators, court records, operators’ own terms) wherever possible.
- Gambling Act 2005, sections 33, 42, 65 and 361 — legislation.gov.uk , up to date to 2026-10-22
- Excise Duty — Gambling Duty rates — HM Revenue & Customs , updated 2026-04-01
- Gambling duty changes (tax information and impact note) — HM Revenue & Customs , 2025-11-26
- Business Income Manual BIM22015: betting and gambling — HM Revenue & Customs , accessed 2026-10-22
- LCCP: previous changes — Gambling Commission , accessed 2026-10-22
- Remote gambling and software technical standards: previous changes — Gambling Commission , updated 2026-09-30
- Industry statistics: April 2025 to March 2026 — Gambling Commission , 2026-09-17