the survey conducted by the Gambling Commission, as of March 2010, 10.7% of the 8,000 adults surveyed said they had participated in at least one form of remote gambling in the previous 4 weeks. In 2009 the figure was 10.5%, in 2008 – 7.2%, in 2007 – 8.8%, in 2006 – 7.2%. The major part of these gamblers was represented by those playing the National Lottery online. Upon their exclusion, the figures are 5.7%, 5.7%, 5.6% and 5.2% respectively. All forms of online gambling are licensed by the Gambling Commission and therefore can be legally provided in the country under a licence from the commission. The commission's site has details of both licensed operators and applicants. Many bookmakers such as 888sport, Betfair, Ladbrokes and William Hill have offshore operations but these are largely for overseas customers since no tax is due on winnings of bets in the UK. Before 2001, a 10% levy was paid on bets at an off-course bookmaker (but none at a racecourse) and this could be paid "before" or "after" i.e. on the stake or the winnings, the proceeds going to the Horserace Totalisator Board. Many would advise you, as a tipster, to "pay the tax before" since it is a smaller amount, but mathematically it works out the same since arithmetical multiplication is commutative. This tax was abolished with the general reform of the gambling acts. Licensed premises (pubs) Until the Gambling Act 2005, the Betting Gaming and Lotteries Act 1963 prohibited "betting and the passing of betting slips" in licensed premises, that is those licensed to sell alcohol. Six specific games, Pool, Cribbage, Darts, Bar billiards, Shove-halfpenny and Dominoes could be "played for small stakes on those parts of the premises open to the public". A notice to the effect had to be posted in a prominent place. It is legal to place bets via mobile phones from a pub, even through the pub's wi-fi connection, but only for oneself, not for another. It is also legal for publicans to have pools coupons or other slips available, but not to take the bets themselves. Passing on a bet on behalf of another, in any capacity, is generally considered by law to be acting as an agent and would require a licence. Syndicates Betting syndicates, where several bettors pool their bets, may or may not be illegal, depending on the nature of the scheme. Again,