United Kingdom
Online gaming is permitted in the United Kingdom. Operators may locate their facilities in the country and offer all types of online gaming including poker, sports and race betting, as well as casino games and online slots. Online gaming is regulated by the Gambling Commission as authorized by the Gambling Act 2005. Online gaming is taxed at a rate of 15%.
The Gambling Act 2005 modernized regulations for the entire UK gaming industry. It created the UK Gambling Commission, a regulatory body with the authority to license and regulate all forms of gambling.
The Gambling Commission began accepting applications for licenses on January 2, 2006 and began awarding them in September 2007.
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