The Horserace Betting Levy Board (HBLB) Levy Assessment Service website has been designed to allow authorised Bookmakers to submit their Form of Declaration (FOD) via this website rather than, as in previous years, completing a paper based form.
The principal benefit to you of completing the online FOD is that the Levy Assessment Service website will automatically calculate your Levy liability for you. In addition, based on your Levy submission, the Levy Assessment Service website will advise you of how much you are required to pay for the Levy year in question or indeed whether you are owed a refund, taking into consideration all of your advance payments on account under the relevant Levy Scheme.
We hope that you will find the Levy Assessment Service website simplifies the annual process of completing your FOD. Please feel free to pass on your comments or provide us with feedback about this service using the “Contact Us” button below.
Liability for Levy
The Levy Scheme applies to all holders of Gambling Commission operating licences and to any other persons who may be liable to pay the Levy. References in the Levy Assessment Service website refer to the Horserace Betting Levy Board Levy Scheme, which has been previously supplied to you. If you require another copy of the recently completed Levy Scheme, you can download one here.
As required by the rules of the Levy Scheme you should complete your FOD and submit it to HBLB by 28th April.
Information about earlier Levy Schemes can be found here.
Submitting your completed FOD
The Levy Assessment Service website allows you to submit all of your trading data securely online. Category 2 and Exempt bookmakers now also have the option of electronically signing forms online, as long as you are not trading as a partnership. However, for all other bookmakers, we are unable to accept your FOD as final until you have supplied us with signed copies of the summary Bookmaker’s declaration and also the Independent Accountant’s Report.
The requirement for the FOD to be examined by an Independent Accountant is included within the annual Levy Scheme and therefore the introduction of the Levy Assessment Service website has not altered your requirement to comply with this.
Once you have completed the online FOD you will be asked to print a paper copy of your submission, sign it and then pass it to the Independent Accountant who must verify and sign it in accordance with the Levy Scheme requirements.
For more information as to the requirements of the Independent Accountant’s Report please click here.
These signed forms should be posted to HBLB as soon as possible and must be received no later than ten working days from the date the online FOD is completed and submitted to HBLB. Unless you have electronically signed your form online (i.e. Category 2 and Exempt bookmakers only), you are not deemed to have submitted your FOD until HBLB has received a signed paper copy of your forms.
Assessment to Pay
The Levy Scheme governs the assessment and collection of monetary contributions from Bookmakers and has effect under the provisions of the Betting, Gaming and Lotteries Act 1963 and the Horserace Betting Levy Acts 1969 and 1981. The Levy Assessment Service website has been developed in accordance with these provisions.
Once you have entered the requested trading information into the Levy Assessment Service website you will be advised which ‘Category’ of bookmaker you are considered to be. In line with the Levy Scheme, the Category into which each bookmaker falls shall be determined by reference to the Betting Activity or Betting Activities undertaken.
Please note that you are required to complete a Levy declaration for the relevant Levy year even if you have not carried on any British Horserace Betting Business, at any time in the period i.e. you are an exempt bookmaker.