The Horse and Greyhound Racing Betting Charges and Levies Act 1999 amended the provision in respect of bookmakers levy. The Act provided that the Board may form companies for its functions including in particular the operations of the totalitsor. It may take total or partial control of such companies.
A licensed bookmaker who enters into a bet at a race other than by means of telecommunications from outside the track must pay a levy to the Board. The rates of levy were prescribed in relation to a bet for the licensed bookmaker other than at a betting office, and place solely on a greyhound racing track at which the bet is placed, the rate is zero.
The 1999 Act provides that there may be a turnover charge on authorized bookmakers on course bets. The levy may be 0.3% or such other percentage up to 2.5% is the Authority with the consent of the Minister may prescribe. It applies to all bets placed in the betting office and in respect of bets placed on a racecourse where all or any part of the bet relates to an event being either a horse race or other event taking place.
The Authority may make flat rate charges as it considers appropriate or necessary in respect of the activities of
- authorised bookmakers and the activities of licensed bookmakers at licensed racecourses,
- pitch held by authorized bookmaker at an authorized racecourse,
- pitch held by a licensed bookmaker at a point-to-point meetings.
An authorized bookmaker’s authorization may be suspended if charges are not paid. Fixed Charges vary with turnover.
There is charge by the Authority by way of a thoroughbred foal levy. It is payable by owners of a thoroughbred foal registered in the stud book.
The Authority may enter arrangements with persons who maintain stud books to collect the levy. The levy is recoverable as a simple contract debt.
An authorized bookmaker who enters a bet at an authorized race must pay a levy. HRI may make regulations to secure payment of levies. They may provide for keeping of records in relation to bet retention and obligations to make returns to the authority.
In the case of a bets placed at a betting office at a greyhound racetrack and in respect of any bet placed at a greyhound racetrack where all the bet relates to an event taking place elsewhere, the standard rate of excise applicable to the bets apply. The amount subject to the levy is based on the amount the bookmaker is entitled to receive or obtain if the bet is determined in his favour.
A licensed bookmaker who enters bets at a greyhound racetrack, or an event taking place there other than by telecommunications from outside the track is subject to a rate of charge as prescribed. The Board may make flat rates charges in respect of licensed bookmakers operating at a greyhound track, a pitch by a licensed bookmaker at a greyhound racetrack, or a betting office.
Provision is made for suspension and revocation of course-betting permits if the levies or charges are not paid.
The Board may make regulations permitting licensed bookmakers to operate from betting offices at greyhound racing track. They may regulate the range of betting services to be provided, structure and location, operation and opening hours and good conduct.
Regulation shall not permit offices to open for business before the public are permitted admission or to remain opened for more than two hours afterwards.
The Board may make regulations for the purpose of securing the above levies and charges. The bookmakers may be required to enter details of bets in records, maintained the records, return them to the Board or permit them to be inspected.