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Bookmaker Help

All holders of a current and valid bookmaker's operating licence at any time during the relevant levy period are also required, by law, to complete and return a Form of Declaration and, where appropriate, pay the statutory Levy. This requirement arises even if the holders of the bookmaker's operating licence do not trade. 

Forms are to be completed at the end of each Levy period, where an operating licence is active for any part of that year. These forms are online and are available through the Secure Services & Systems menu (Bookmaker Levy Declaration)  on the Home page of this website.  If you have any problems accessing the Bookmaker Levy Declaration portal please contact the HBLB Levy Collection Department on 020 7333 0043 or

The operator is required to complete the Form of Declaration stating the profits on leviable bets generated from betting on British horseracing for the Levy period in question. The Levy year runs from 1 April to 31 March. Forms of Declaration should be returned within 28 days after the later of 31st March and the despatch date.

‚ÄčThe Board requires the Form of Declaration to be accompanied by a Report by an independent accountant.  An independent accountant for these purposes means a person or persons, independent of the operator, eligible under the provisions of the Companies Act 2006 for appointment as a company auditor.

Requirement to provide an Independent Accountant's Report

Size of Operator

Scope of Reporting

How Often?

Gross profit (of Group) > £250,000

Full Independent Accountant's Report for all entities


Gross profit (of Group) < £250,000

Full Independent Accountant's Report for all entities

Selection of Operators will be selected at random


Last Updated: 22 January 2024