Form of Declaration Guidance Notes


All holders of a current and valid bookmaker's operating licence at any time during the Levy period are required, to complete and return a Form of Declaration, irrespective of whether or not they have undertaken British Horserace Betting Business within the Levy period. 

Operators are able to complete their Form of Declaration online. The website is accessible via the Secure Online Services page of this website. 

Notes providing guidance, effective from Levy periods begining 1 April 2021, relating to the assessment and collection of monetary contributions from operators, with reference to the provisions in the Betting, Gaming and Lotteries Act 1963 and the Horserace Betting Levy Acts 1969 and 1981 as amended by the Horserace Betting Levy Regulations 2017, can be found here

The online Form of Declaration requires the operator to provide details of their profits on leviable bets which is then used to calculate the Levy liability for the period. The online facility is much simpler to use than completing a paper Form of Declaration as it only asks for information that is relevant to the operator’s business, performs the calculations automatically and provides provisional Levy totals and balances after taking into account any advance payments made. 

In addition, those operators with leviable profits of £250,000 or less that are not trading as a partnership will be able to electronically sign their forms online. The online Form of Declaration will automatically provide operators with the functionality to sign and submit online if they are eligible. 

Operators unable to sign the form electronically should print and sign it and then return the documents to the Levy Collection Department. 

The 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) > £500,000 Full Independent Accountant's Report for all entities Annually
Gross profit (of Group) > £250,000 Full Independent Accountant's Report for all entities Annually
Gross profit (of Group) < £250,000 Full Independent Accountant's Report for all entities Selection of Operators will be selected at random


If you have any questions about how to complete your Form of Declaration, please contact the Levy Collection Department on 020 7333 0043. Please remember to quote your reference number when contacting the Board by telephone or letter.

Last Updated: 26 May 2021