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.

The starting price for application fees payable to the UK Gambling Commission are around £10,000.00; annual fees are around £25,000.00 (but please bear in mind that the level of fees depends on the business size and activities provided, so we would only give a very rough guide with the above figures). For implementing all above the applicable setting-up fees might well be in the region of £45,000.00 (and onwards), depending on the actual work to be done, so we need to see first an executive summary of the project in order to give a precise quotation in the matter.