§ Lord WIGGasked Her Majesty's Government:
Whether the amending legislation to which the Home Secretary referred in the House of Commons (Hansard, col. 845) on 29th October 1979 related to a proposal to amend the Betting, Gaming and Lotteries Act 1963 so that bookmakers would be required to pay the levy on horserace betting on the current year's levy in 12 monthly instalments in advance of an assessment of the total year's levy; and whether they will confirm that (a) such a proposal would alter a procedure related to the levy being paid on the previous levy year's turnover, (b) such a procedure was wholly within the law and (c) the present difficulties of the Levy Board are primarily due to overspending on a large interest free loan to a racecourse and on excessive prize money.
§ Lord BELSTEADThe Levy Board has dealt with the problem of levy avoidance by altering the basis of assessment of the levy from the previous year's to the current year's turnover. This did not require legislation. The legislation the Levy Board now seeks would require bookmakers to make payments on account of the levy on the current year's turnover so that the Board's normal level of expenditure can be maintained under the new system.
The Board's current difficulty is not caused by overspending.