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To operate as a bookmaker and take on-course and off-course bets in Northern Ireland you need a licence from the local magistrates' court
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
Find out if you have to pay, when and how to register, the rates, how to fill in returns and make payments.
You need a licence in Scotland to operate as a premises based bookmaker from your local authority
Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from October 2021 to March 2022.
Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from October 2022 to March 2023.
Bi-annual betting and gaming receipts and declarations statistics. Updated with provisional data from April 2023 to September 2023.
If you use premises to take off-course bets in Northern Ireland you need a licence from the local magistrates' court
Find out about Machine Games Duty, how the duty is charged and who has to pay.
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