Gambling in Guernsey is primarily regulated under the Gambling (Guernsey) Law, 1971 and related ordinances.
Bookmakers and betting offices require a license and must comply with strict anti-money laundering procedures.
Lotteries can only be promoted by persons present in Guernsey and cannot be conducted for or on behalf of outsiders.
Sending lottery tickets by post is prohibited unless the recipient is already a member of the promoting society.
Bingo is allowed if all chances are equally fair and proceeds are only used for prizes or charitable purposes.
Individuals under 16 are strictly prohibited from gambling, with some exceptions for supervised bingo.
Guernsey does not currently operate a comprehensive licensing regime for online gambling operators.
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Legislation
Primary Legislation
The core legal framework governing gambling in Guernsey is established by the Gambling (Guernsey) Law, 1971. This law serves as the principal piece of legislation regulating all forms of gambling activities within the jurisdiction. Alongside the main law, there are several specific Ordinances that address particular types of gambling, such as amusements with prizes and other sector-specific provisions. These legislative instruments collectively define the legal boundaries and permissible forms of gambling in Guernsey, ensuring that all gaming activities are subject to statutory oversight.
Regulatory Authority
The principal regulatory authority responsible for the oversight, regulation, and enforcement of gambling laws in Guernsey is the Committee for Home Affairs. This body holds statutory responsibility for the licensing, registration, and general regulation of gambling operations. Additionally, for certain gambling activities such as the Channel Islands Christmas Lottery, oversight may also involve the States Trading Supervisory Board, which manages specific state-run or charitable gaming events.
Regulation and enforcement of the Gambling (Guernsey) Law, 1971 and related Ordinances
Oversight of all licensed and registered gambling activities within Guernsey
Policy development and statutory guidance for gambling operations
Supervision of state-run or special lottery activities as designated
License Types
Types of Gambling Licenses in Guernsey
Betting Licenses: Required for operators wishing to offer betting services, including bookmakers and betting shops.
Gaming Licenses: Cover casino-style gaming activities, such as table games and gaming machines.
Lotteries and Raffles Licenses: Needed for the operation of public lotteries, raffles, and similar prize draws.
Amusements with Prizes Licenses: Permit the operation of amusement machines and prize games at fairs, shows, and certain public events.
Bingo Licenses: Required for organizing bingo games, whether for charitable fundraising or entertainment.
Application Process and Duration
Applications are submitted to the Committee for Home Affairs, which serves as the licensing authority for gambling in Guernsey.
Applicants must provide detailed information about the business, including ownership structure, proposed gambling activities, and compliance measures.
Background checks are conducted on key individuals and corporate entities involved in the operation.
Supporting documents, such as business plans, financial statements, and evidence of responsible gambling policies, are required.
Licenses are typically granted for a fixed period, commonly one year, after which renewal is necessary.
Renewal applications must demonstrate continued compliance with licensing conditions and may require updated documentation.
Eligibility Requirements
Applicants must be fit and proper persons or entities, demonstrating integrity and financial stability.
Key personnel must not have relevant criminal convictions or a history of regulatory breaches.
Businesses must have adequate systems in place to prevent money laundering and ensure responsible gambling.
Physical premises, if applicable, must meet safety and security standards as set by the licensing authority.
Licensing Costs and Financial Requirements
Application fees are payable upon submission and vary depending on the type and scale of the gambling activity.
Annual license fees are charged for the duration of the license, with different rates for each license category.
Operators may be required to provide financial guarantees or proof of sufficient capital to support their operations.
Additional costs may arise for compliance audits, background checks, and regulatory inspections.
Key Requirements for Obtaining and Maintaining a License
Strict adherence to the conditions set out in the license, including operational, reporting, and compliance obligations.
Implementation of robust anti-money laundering and responsible gambling measures.
Regular submission of financial and operational reports to the regulator.
Prompt notification to the licensing authority of any significant changes in business structure, key personnel, or operational practices.
Cooperation with regulatory inspections and investigations as required.
Gambling Tax
Tax Rates for Gambling Operators in Guernsey
Guernsey applies a standard corporate income tax rate of 0% to most companies that are tax resident in the jurisdiction. However, certain specified activities are taxed at higher rates. As of the latest available information, gambling and gaming operations are not specifically listed among the activities subject to the 10% or 20% corporate tax rates. Therefore, unless a gambling operator also conducts activities that fall under the higher-taxed categories (such as banking, insurance, or fund administration), their income is generally taxed at the standard 0% corporate rate.
Type of Activity
Corporate Tax Rate
Standard company activities (including gambling, unless otherwise specified)
0%
Banking, insurance, fiduciary, fund administration, and certain other financial services
10%
Specific activities (not including gambling)
20%
Basis for Taxation
Corporate tax in Guernsey is applied on net income (profits) rather than on gross gaming revenue (GGR) or turnover.
For gambling operators, unless otherwise specified by the authorities, the 0% rate applies to their net profits.
Tax Reporting and Payment Requirements
All Guernsey tax resident companies, including gambling operators, must file annual tax returns.
The tax year is the calendar year.
Tax returns must generally be filed by 30 November of the year following the relevant tax year.
Tax payments are due in two instalments: by 30 June and 31 December for the relevant tax year, with a final balancing payment due after the final assessment.
Penalties and surcharges may apply for late filing or late payment.
Tax Incentives, Exemptions, and Special Provisions
Guernsey’s 0% standard corporate tax rate is itself a significant incentive for gambling operators.
There are no additional gambling-specific tax incentives or exemptions reported for operators, nor are there special levies or duties on gambling profits at the corporate level.
Should a gambling operator engage in other activities taxed at 10% or 20%, only the income from those specific activities would be subject to the higher rates.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for gambling in Guernsey is 16 years old. Young people under 16 are strictly prohibited from participating in gambling activities.
For bingo, individuals under 18 may participate only if they are in the presence of, or have the permission of, their parent or guardian.
Operators are required to implement procedures to verify the age and identity of players to prevent underage gambling.
Prohibited Activities and Game Restrictions
Lotteries must be promoted by persons physically present in the Bailiwick of Guernsey. It is prohibited to conduct gambling transactions with or on behalf of individuals who are not present in Guernsey (referred to as "strangers").
It is not permitted to send lottery tickets through the post to individuals who are not already members of the society promoting the lottery.
Bingo is subject to strict conditions: chances must be equally favorable to all players, all stakes must be paid out as prizes, and no additional payments (such as entry fees) may be required to participate.
If bingo is played in public, it must be for purposes other than private gain, such as charitable fundraising.
Advertising and Marketing Limitations
Advertising and marketing of gambling activities must not target individuals under the legal gambling age.
Promotional materials must not mislead about the chances of winning or the nature of the games offered.
Marketing communications should not encourage excessive or irresponsible gambling behavior.
Responsible Gambling and Player Protection Measures
Operators are required to have internal controls and procedures to prevent money laundering and terrorist financing, including staff training and transaction monitoring.
There must be mechanisms in place to identify and assist vulnerable players, including self-exclusion options and access to support services.
Information about responsible gambling and available support services must be clearly provided to all players.
Operators must ensure that all games are conducted fairly and transparently, with equal chances for all participants.
Geographic and Location Restrictions
Gambling activities, especially lotteries, are restricted to persons physically present within the Bailiwick of Guernsey. Conducting gambling transactions with individuals outside Guernsey is prohibited.
Physical venues for gambling must comply with local location-based restrictions, ensuring that activities do not take place in unauthorized areas or target individuals not present in Guernsey.
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Timeline
Year/Date
Event
1971
Gambling (Guernsey) Law, 1971 enacted as the primary legislation regulating gambling activities in Guernsey.
1973
Gambling (Guernsey) (Amendment) Law, 1973 introduced, updating and refining the original 1971 law.
1982
Gambling (Channel Islands Lottery) (Guernsey) Ordinance, 1982 established, formally regulating the Channel Islands Lottery in Guernsey.
1991
Further amendments made to the Gambling (Guernsey) Law to address changing gaming practices and enforcement.
2001
Gambling (Betting) (Guernsey) Ordinance, 2001 adopted, providing specific regulation for betting activities.
Additional amendments to existing gambling laws to strengthen regulatory oversight and adapt to technological developments.
Present
Gambling in Guernsey remains regulated under the 1971 Law and its subsequent amendments and ordinances, with the Committee for Home Affairs responsible for licensing and oversight.
Requirements
Software Certification and Technical Standards Requirements
All gambling software used by operators in Guernsey must be certified for fairness, randomness, and security by an independent, recognized testing laboratory.
Technical standards require that game outcomes are determined by certified random number generators (RNGs) and that these systems are regularly tested and audited for integrity.
Software updates and changes must be reported to the regulatory authority, with significant modifications requiring recertification before deployment.
Operators must ensure that their gaming platforms are protected against unauthorized access, tampering, and fraud through robust cybersecurity measures.
Data Protection, Privacy Measures, and Server Location Requirements
Operators are required to comply with data protection standards that ensure the confidentiality and security of customer data, including encryption of personal and financial information both in transit and at rest.
Access to sensitive data must be restricted to authorized personnel only, with detailed access logs maintained and reviewed regularly.
Operators must implement secure authentication and session management protocols to protect user accounts.
Server infrastructure hosting gambling operations and customer data must be located in jurisdictions approved by the Guernsey regulatory authority, ensuring compliance with local data protection laws.
Operators must have disaster recovery and data backup procedures in place to ensure business continuity and data integrity.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must establish and maintain comprehensive AML policies and procedures, including customer due diligence, ongoing monitoring, and reporting of suspicious transactions.
KYC procedures require verification of the identity, age, and address of all customers before allowing access to gambling services. Acceptable documentation includes government-issued IDs and utility bills.
Enhanced due diligence is required for high-risk customers, large transactions, or when suspicious activity is detected.
Operators must retain records of all AML and KYC checks, including customer identification documents and transaction histories, for a minimum period specified by the regulator.
Staff must be trained regularly on AML and KYC obligations and on recognizing and reporting suspicious behavior.
Financial Reporting, Auditing Standards, and Record-Keeping Requirements
Operators are required to maintain accurate and up-to-date financial records, including all transactions, player balances, and prize payouts.
Regular financial reports must be submitted to the regulatory authority, detailing revenue, player funds, and compliance with financial obligations.
Annual independent audits of financial statements and gaming systems are mandatory, with audit reports submitted to the regulator for review.
Operators must segregate player funds from operational funds to ensure player balances are always protected and available for withdrawal.
All records related to gaming operations, financial transactions, and compliance activities must be retained for a minimum period as specified by the regulatory authority, typically several years.
Technical Implementation Requirements for Responsible Gambling Tools
Operators must implement technical tools that allow players to set deposit, loss, and session limits, and these limits must be enforced automatically by the system.
Self-exclusion functionality must be available, enabling players to exclude themselves from gambling activities for specified periods. The system must prevent excluded players from accessing gambling services during the exclusion period.
Reality checks and session reminders must be provided to inform players of the duration and outcomes of their gambling activity.
Operators are required to display responsible gambling information prominently within the gaming platform, including links to support resources and helplines.
All responsible gambling tools and interventions must be auditable, with usage and enforcement logs maintained for regulatory review.
Committee for Home Affairs
Email: info@gov.gg
Phone: +44 (0)1481 227000
Address: Office of the Committee for Home Affairs, Sir Charles Frossard House, La Charroterie, St Peter Port, Guernsey, GY1 1FH
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
