Each Levy Scheme runs from 1 April to 31 March. The key events in this period are as follows:
In accordance with the statutory requirements, the Levy Board approves the Levy Scheme for the following year by 31 October.
Failure to agree a Levy Scheme results in the matter being referred to the Secretary of State for determination. The outcome of his/her determination is usually published by the following February.
A copy of the forthcoming Levy Scheme, starting on 1 April, is sent to all bookmakers along with a Notice of Determination of Advance Payment that details the amount and timing of their on account advance payments.
Bookmakers are requested to complete a Form of Declaration for the Levy Scheme that has just ended (31 March). The Form of Declaration must be completed and returned to the Levy Board by 28 April along with any Levy due.
The Form of Declaration can be completed and submitted online via this website. Alternatively, bookmakers who do not have the facility to do this may request and complete a paper copy.
The Levy Collection department processes the submitted Forms of Declarations and issues bookmakers with a Certificate of Discharge or a Certificate of Exemption and any Levy refund, if applicable.
Those bookmakers whose total advance payment, as shown on their Notice of Determination, does not exceed £500 are required to make payment in full of the total assessed levy by 30 September.