Gambling in the United Kingdom a licence to sell alcohol to facilitate betting on the premises. Most pubs in the UK have a one-armed bandit of one kind or another, but the prizes are strictly controlled. The law allows larger prizes in private clubs. "Betting duty" at 6.75% was applied to sports bets until 2001 when it was replaced by a 15% tax on gross profits. From 1 December 2014, the Gambling (Licensing & Advertising) Bill will change the taxation of remote gambling from a 'place of supply' basis to a 'point of consumption' basis. The betting industry alone is reported to contribute £6 billion
Horse racing in Great Britain famous British betting shop chains such as William Hill, Ladbrokes and Corals were legally established on the high street. Previously betting was either on course, via certain credit betting offices, or illegally conducted often in or around public houses, with 'bookies runners' ferrying the bets from bookmaker to client. Betting is taxed under the authority of various acts of Parliament. A gross profit tax is levied on all UK based bookmakers which is payable to the exchequer, and a separate sum is agreed and collected by the Horserace Betting Levy Board, a non-departmental public body of the Department for Culture,