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 |
