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You need a licence in Scotland to operate as a premises based bookmaker from your local authority
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
The Horserace Betting Levy Board (HBLB) is required to collect a statutory levy, known as the Horserace Betting Levy, from horseracing bookmakers and the Tote successor company which it then distributes for the improvement of horseracing and breeds of horses...
Find out how to apply VAT to betting, gaming, bingo, lotteries and machine games.
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