The Horserace Betting Levy Regulations 2017

UK Statutory Instrument 2017 No. 589 — creates 1 criminal offence.

1offences created

0recorded in force

0revoked

Made: 24 April 2017
In force from: Not determined
Extent: Not stated
Subject: Alcohol licensing, gambling, smoke-free and public health
Made under: European Communities Act 1972, Gambling (Licensing and Advertising) Act 2014, Schedule 2 to, the European Communities Act 1972

Explanatory note

(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

These Regulations make provision in relation to the Horserace Betting Levy (“the Levy”), which is administered by the Horserace Betting Levy Board (“the Levy Board”). These Regulations commence on 1st April 2017 or the day after they are made, whichever is later. Regulation 2 makes provision for what happens if the Regulations do not come into force on 1st April 2017. Paragraphs 1 to 10 of the Schedule amend the Betting, Gaming and Lotteries Act 1963 (“1963 Act”). Paragraph 2 amends section 24 of that Act. The duty of the Levy Board of assessing, collecting and applying the levy in section 24(1) is extended to betting exchange providers. Paragraph 4 of the Schedule amends section 27 of the 1963 Act which creates the liability to pay the Levy. Section 27(1) is amended to extend the class of persons liable to pay the Levy to include betting exchange providers. By virtue of section 27(1C) this includes those bookmakers and betting exchange providers required to hold remote operating licences (within the meaning of Gambling Act 2005). Section 27(1A) charges the Levy at the rate of 10% of the amount by which a person’s profits for a levy period exceed the exempt amount. A person’s profits are the sum of their profits as a bookmaker and any commission charged as a betting exchange provider on leviable bets (section 27(1B)). The exempt amount is set at £500,000 (section 27D). A leviable bet is defined in section 29A as a bet that relates to horse racing in Great Britain and is made (whether in person or remotely) by a person who is in Great Britain when the bet is made. Paragraph 5 of the Schedule inserts new sections 27A to 27E into the 1963 Act. Sections 27A to 27D detail how profits are to be calculated. Paragraph 6 of the Schedule amends section 28 of the 1963 Act, extending it to apply to all persons liable to the Levy. Paragraph 8 of the Schedule extends provision made about levy appeal tribunals in section 29 to all persons liable to the Levy. Paragraphs 11 to 15 of the Schedule amend the Horserace Betting Levy Act 1969. Section 3, which relates to the Levy Board’s costs on appeal, is amended to extend to all persons liable to pay the Levy. Paragraphs 16 to 21 of the Schedule amend the Horserace Betting Levy Act 1981. Section 1 provides the Levy Board may require a person to make payments on account in advance of assessment to the Levy. The remainder of the Act is amended to extend it to all persons liable to the Levy. The Levy is a State aid within the meaning of Article 107(3) of the Treaty on the Functioning of the European Union. The amendments being made to the Levy ensure that it will be compatible with State aid rules. No impact assessment has been prepared for these Regulations as they do not relate to regulatory matters. An explanatory memorandum is available alongside this instrument on the Legislation UK website at www.legislation.gov.uk.

Offences created by this instrument

Prohibition on disclosure of information paragraph 28A(2) of SCHEDULE · Status not determined · Strict liability

What Parliament said about it

Contributions, debates and written statements mentioning this instrument by name. Parliamentary material is reused under the Open Parliament Licence v3.0.

Draft Horserace Betting Levy Regulations 2017 Commons · General Committees · 27 March 2017 · Tracey Crouch
I thank my hon. Friend for that comment. We are incredibly proud of the whole racing industry. I have met greyhound industry representatives on a number of occasions to tell them that we continue to support them. We will try to encourage more money into the sector on a voluntary basis. We want to ensure, through the levy for horse-racing, that it has a fair amount of money going into it from the offshore sector. The hon. Member for Tooting also asked about the living wage. Although that is not a matter for the levy, we expect racing to work with racecourses to ensure best practice. As she is…
Draft Horserace Betting Levy Regulations 2017 Commons · General Committees · 27 March 2017 · The Parliamentary Under-Secretary of State for Culture, Media and Sport (Tracey Crouch)
I beg to move, That the Committee has considered the draft Horserace Betting Levy Regulations 2017. The Government propose extending the horserace betting levy to betting operators that are based offshore, which will correct the current unfairness in the levy system whereby betting operators in Britain are required to pay the levy, but those based offshore in otherwise identical circumstances are not. The issue has become more acute as the shift to betting online has increased. The levy will be due on bets on British racing made by consumers located in Britain. As part and parcel of that, we…
Draft Horserace Betting Levy Regulations 2017 Commons · General Committees · 27 March 2017
Draft Horserace Betting Levy Regulations 2017 Commons · General Committees · 27 March 2017
Draft Horserace Betting Levy Regulations 2017
Business without Debate Commons · Commons Chamber · 28 March 2017 · Mr Deputy Speaker (Mr Lindsay Hoyle)
With the leave of the House, we shall take motions 5 to 12 together. Motion made, and Question put forthwith (Standing Order No. 118(6)), Local Government That the draft West Midlands Combined Authority (Functions and Amendment) Order 2017, which was laid before this House on 6 March, be approved. Betting, Gaming and Lotteries That the draft Horserace Betting Levy Regulations 2017, which were laid before this House on 7 March, be approved. Insolvency That the draft Deregulation Act 2015 and Small Business, Enterprise and Employment Act 2015 (Consequential Amendments) (Savings) Regulations…
Horserace Betting Levy Regulations 2017 Lords · Lords Chamber · 29 March 2017

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