Betting Duty Regulations
[29 August 1975]
(Format changes—E.R. 5 of 2021)
These regulations may be cited as the Betting Duty Regulations.
In these regulations, unless the context otherwise requires—
cash-sweep (現金彩票活動) means any cash-sweep conducted by a club with the permission of the Secretary under section 2 of the Ordinance; (L.N. 362 of 1997; 17 of 2006 s. 23) lottery (獎券活動) means a lottery conducted by a lottery conductor under section 6X of the Ordinance; (29 of 2003 s. 18) qualified person (合資格人士) means a person who is not prohibited under section 20AAZZR of the Accounting and Financial Reporting Council Ordinance (Cap. 588) from holding any appointment as an auditor of a company and is not disqualified under section 393 of the Companies Ordinance (Cap. 622). (17 of 2006 s. 23; 28 of 2012 ss. 912 & 920; L.N. 66 of 2022)The secretary of every club conducting a cash-sweep on horse races in Hong Kong shall draw up for the Collector a statement, in the specified form, showing— (12 of 1999 s. 3; 29 of 2003 s. 19; 17 of 2006 s. 23)
(Repealed 17 of 2006 s. 23)
the number and value of cash-sweep tickets sold and the amount paid, contributed or subscribed on each of the tickets; and (17 of 2006 s. 23)
the number and value of cash-sweep chances allocated otherwise than by ticket in respect of each race and the amount paid, contributed or subscribed on each of the chances. (17 of 2006 s. 23)
In the case of cash-sweeps conducted by a club organizing the race in respect of which the cash-sweep is held, the statement shall be drawn up and delivered within 15 days after the day on which the race is held. (17 of 2006 s. 23)
In all other cases the statement shall be drawn up and delivered within 3 days after the day on which the race is held and before any money is distributed among the contributors or subscribers.
The duty charged under section 6 of the Ordinance on cash-sweeps shall be paid to the Collector in such manner as may be agreed between the club conducting such cash-sweeps and the Collector or, in default of such agreement, as may be determined by the Collector. (31 of 1981 s. 65; 17 of 2006 s. 23)
(Repealed 31 of 1981 s. 65)
(Repealed 29 of 2003 s. 19)
A person who, without reasonable excuse, contravenes this regulation commits an offence and is liable to a fine at level 3. (29 of 2003 s. 19)
Where the treasurer, or a steward or any member of the committee of management of any club consents to or connives at the commission of an offence under paragraph (7), such treasurer, steward or member shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
A horse race betting conductor must, within 3 months after the end of each charging period, submit to the Collector a return that—
is in the specified form;
sets out the amount of the net stake receipts derived from the conduct of authorized betting on horse races by the conductor for that charging period; and
is accompanied by the documents specified in paragraph (2). (38 of 2025 s. 21)
The documents specified for paragraph (1)(c) are—
a financial statement in the specified form that—
shows how the amount of the net stake receipts set out in the return has been arrived at; and
is audited by a qualified person; and
an audit report prepared by the qualified person that includes a statement specified in paragraph (4). (38 of 2025 s. 21)
(Repealed 38 of 2025 s. 21)
The statement specified for paragraph (2)(b) must state whether, in the opinion of the qualified person and in relation to that charging period, the following statements are true— (6 of 2013 s. 19; 38 of 2025 s. 21)
the conductor has kept records in accordance with the Ordinance; and
the financial statement has been prepared in accordance with those records and the Ordinance. (6 of 2013 s. 19)
(Repealed 6 of 2013 s. 19)
A horse race betting conductor that, without reasonable excuse, contravenes paragraph (1) commits an offence and is liable on conviction to a fine at level 3. (38 of 2025 s. 21)
A football betting conductor must, within 3 months after the end of each charging period, submit to the Collector a return that—
is in the specified form;
sets out the amount of the net stake receipts derived from the conduct of authorized betting on football matches by the conductor for that charging period; and
is accompanied by the documents specified in paragraph (2). (38 of 2025 s. 22)
The documents specified for paragraph (1)(c) are—
a financial statement that—
shows the amount of the net stake receipts of the football betting conductor in that charging period; and
is audited by a qualified person; and
an audit report prepared by the qualified person that includes a statement specified in paragraph (3). (38 of 2025 s. 22)
The statement specified for paragraph (2)(b) must state whether, in the opinion of the qualified person and in relation to that charging period, the following statements are true— (38 of 2025 s. 22)
the conductor has kept records in accordance with the Ordinance;
the financial statement has been prepared in accordance with those records; and
the amount of the net stake receipts shown in the financial statement has been calculated in accordance with the Ordinance. (38 of 2025 s. 22)
A football betting conductor that, without reasonable excuse, contravenes paragraph (1) commits an offence and is liable on conviction to a fine at level 3. (38 of 2025 s. 22)
(Repealed 17 of 2006 s. 23)
A basketball betting conductor must, within 3 months after the end of each charging period, submit to the Collector a return that—
is in the specified form;
sets out the amount of the net stake receipts derived from the conduct of authorized betting on basketball matches by the conductor for that charging period; and
is accompanied by the documents specified in paragraph (2).
The documents specified for paragraph (1)(c) are—
a financial statement that—
shows the amount of the net stake receipts of the basketball betting conductor in that charging period; and
is audited by a qualified person; and
an audit report prepared by the qualified person that includes a statement specified in paragraph (3).
The statement specified for paragraph (2)(b) must state whether, in the opinion of the qualified person and in relation to that charging period, the following statements are true—
the basketball betting conductor has kept records in accordance with the Ordinance;
the financial statement has been prepared in accordance with those records; and
the amount of the net stake receipts shown in the financial statement has been calculated in accordance with the Ordinance.
A basketball betting conductor that, without reasonable excuse, contravenes paragraph (1) commits an offence and is liable on conviction to a fine at level 3.
A lottery conductor shall, within 15 days after the day on which a lottery is held, draw up and deliver to the Collector a statement, in the specified form, showing the number of tickets sold and the amounts received in respect of the bets made on the lottery.
The conductor shall account to the Collector for the amount of duty charged on the proceeds of the lottery under section 6Y of the Ordinance; and such duty shall be delivered to the Collector together with the statement under paragraph (1).
(Repealed 29 of 2003 s. 21)
A lottery conductor that, without reasonable excuse, contravenes this regulation commits an offence and is liable to a fine at level 3. (29 of 2003 s. 21)
(Repealed 29 of 2003 s. 22)
(Repealed 29 of 2003 s. 23)