§ Lord WIGGasked Her Majesty's Government:
Whether they will state the "difficulties in the machinery for assessing and collecting 318WA the levy [on betting on horse racing] which would lead to levy avoidance on a substantial scale" to which the Royal Commission on Gambling referred in its report; and the relationship of that statement to the problem of amending legislation in order to assist the Levy Board to solve its cash flow problems referred to by the Home Secretary in the House of Commons on 29th October 1979 (Hansard, col. 845).
§ The PARLIAMENTARY UNDER-SECRETARY of STATE, HOME OFFICE (Lord Belstead)In paragraph 9.90 of their report the Royal Commission on Gambling explained how, because the betting levy was assessed on the basis of turnover in the previous year, it was possible for bookmaking companies to avoid substantial payments of levy. Since then the Levy Board has, with the agreement of the Bookmakers' Committee, altered the basis of assessment from the previous year's to the current year's turnover. To make this alteration fully effective the board now seeks amending legislation which would require bookmakers to make payments on account.