Earlier Levy Schemes

The 54th Levy Scheme is available here and the 53rd Levy Scheme is available here.

The table below compares the key elements of the 54th and 53rd Levy Schemes and more information can be found using the links on the right hand side of this page.

 
 
  54th Levy Scheme 53rd Levy Scheme
Off-course betting through Licensed Betting Offices (LBOs) – Operators with more than 100 LBOs 10.75% 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 Abated rate applies to those of its LBOs (up to a maximum of 30) which have gross profits on BHBB of less than £55,860
Flat Rate Rebate for the first 30 LBOs in any chain N/A £758
Flat Rate Rebate for all other LBOs N/A £191
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 N/A
Flat Rate Rebate applicable to LBOs generating gross profit on BHBB of between £60,001 and £60,999 £500 pro-rata N/A
Internet and telephone 10.75% 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% 10.75%
Spread betting 2.15% 2.15%
On-course betting £240 £234
Point-to-Point and/or harness racing and/or trotting events only £192 £187

 



 

 

 

Last Updated: 19 February 2016