56th Levy Scheme

The terms of the 56th Levy Scheme (1 April 2017 to 31 March 2018, or earlier, as directed by Government) were determined by the Secretary of State on 1 December 2016 after an agreement between HBLB and the Bookmakers' Committee could not be reached. The Secretary of State directed that the terms of the 55th Levy Scheme should continue to have effect for the 56th Levy Scheme, in the event that the 56th Levy Scheme was introduced in circumstances where planned legislative reforms to the Levy did not have effect by 1 April 2017. It was announced by Government on 29 March 2017 that the 56th Levy Scheme should have effect from 1 April.

A copy of the 56th Levy Scheme is available here and is also summarised in the table below.

  56th Levy Scheme
Off-course betting through Licensed Betting Offices (LBOs) – Operators with more than 100 LBOs 10.75%
Off-course betting through LBOs – Operators with 100 or fewer LBOs Abated rate applies to those of its LBOs (up to a maximum of 30) which have gross profits on BHBB of less than £57,257
Flat Rate Rebate applicable to LBOs generating £60,000 or less gross profit on BHBB £1,100 per LBO, up to a maximum of 30 in any chain and £500 for all other LBOs
Flat Rate Rebate applicable to LBOs generating gross profit on BHBB of between £60,001 and £60,999 £500 pro rata
Internet and telephone 10.75%
Bet-brokers including betting exchanges, where gross profits is defined as gross commission on BHBB deducted from the winnings paid out to bettors and bet-takers 10.75%
Spread betting 2.15%
On-course betting £240
Point-to-Point and/or harness racing and/or trotting events only £192




Last Updated: 30 March 2017