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Internet betting exchanges were not bookmakers within the meaning of the Betting, Gaming and Lotteries Act 1963; customers placing bets via these exchanges were not liable to pay the horserace betting levy.
20 July 2012
Stanley Burton LJ
(1) The claimant (W) is the largest operator of betting shops in the UK. It applied for judicial review of the decision of the Horserace Betting Levy Board (H) that users of internet betting exchanges did not have to pay the horserace betting levy under s 27 of the Betting, Gaming and Lotteries Act 1963.
The levy is only payable by bookmakers, defined as someone who carries on the business of receiving or negotiating bets (s 55 of the Betting, Gaming and Lotteries Act 1963). The question before the court was whether betting exchanges were bookmakers within the meaning of the Act.