»Ê¹ÚÌåÓýapp

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

Bookmakers and promoters of dutiable gaming cannot operate legally without a Gambling Commission or local authority licence.

We can ask the Gambling Commission to review the renewal of a licence on the grounds that the trader:

• has failed to pay duty due; or
• was assessed for a civil evasion penalty under s.8 of the Finance Act 1994.

Note: As the rules for Northern Ireland remain unchanged, we can still object to the local justices when renewal of a ‘bookmaker’s licenceâ€� or ‘betting office licenceâ€� within Northern Ireland is being considered. (Paragraph 15 (1) of Schedule 1 to the Betting and Gaming Duties Act 1981 still applies if the trader has previous convictions for fraudulent evasion of general betting duty. »Ê¹ÚÌåÓýapp offence must relate to the same betting office and the same bookmaker).

»Ê¹ÚÌåÓýapp threat of a review (or objection - NI) may improve compliance.

Do not take any action without consulting with Local Compliance (WSNI), Glasgow who will prepare the appropriate documentation.