Levy Terminology

• FOD - Form of Declaration 
This is the form on which the actual business of a bookmaker is declared and the Levy is calculated. It is a statutory requirement for every bookmaker to complete a FOD annually. The form is available to complete via our website (allowing the Levy figure to be calculated automatically) or a paper copy will be provided if requested. FODs cannot be completed before the end of the Levy year. 

To access the online version of the form, please select the Bookmaker Levy Assessment option under Secure Online Services on the home page of this website.  If you require a paper form, please contact the Levy Collection Department on 020 7333 0043.

• NOD - Notice of Determination of Advance Payment 
This details the amounts due as a payment on account in advance of the final levy assessment.

• COD - Certificate of Discharge. 
Certificate confirming that a correctly completed FOD has been received and all monies relating to the bookmaker's levy liability have been received by HBLB. 

• COE - Certificate of Exemption. 
Certificate confirming that HBLB has received a FOD declaring that a bookmaker is exempt of levy as they have not traded at all on British Horseracing within the relevant Levy period.

Last Updated: 25 June 2015