Default Percentage

The Bookmakers’ Committee calculates the default percentage to be used by those bookmakers who are unable to calculate their gross profits on British Horserace Betting Business (BHBB). 

The Bookmakers’ Committee carries out a survey of a number of licensed betting offices (LBOs) (in 2016, 7,695 were surveyed) all of which can identify the share of their total gross profits attributable to BHBB. The data is collected on the basis of a calendar, rather than a Levy, year and therefore it comprises the actual gross win on BHBB generated by LBOs expressed as a percentage of taxable gross win generated by all products, excluding machines, for the twelve months to December 2016.


Levy Scheme 55th 54th 53rd 52nd 51st 50th 49th 48th 47th
Default Percentage 33% 36% 35% 38% 38% 41% 39% 43% 44%


Last Updated: 03 April 2017