What is a Late Night Levy?
A Licensing Authority can introduce a Late Night Levy if it considers it is ‘appropriate’ to raise revenue in relation to the costs of policing crime and disorder related to the sale and supply of alcohol in a specified area between midnight and 6 am.
The Licensing Authority (Council) can specify the time (sometime between midnight and 6 am) which if any premises is authorised to sell alcohol they will be liable to pay the Late Night Levy whether or not they choose to do so, ie, after 1 am. The amount of the Levy depends on the rateable value of your property and varies enormously from £299 to many thousands of pounds.
Even if you trade for only one day a week beyond the “specified time” you are liable to pay the full Levy.
If a Council has introduced the Late Night Levy the fee is payable 14 days after the grant of any Premises Licence, Club Premises Certificate or Variation beyond the “specified time” and is payable on an annual basis on the same day each year. If the Levy is not paid by the due date then similar to the payment of the annual fee, the Premises Licence can be suspended.
Councils do have a discretion to allow certain type of licensed premises to be exempt from the Late Night Levy provided the Licence contains certain conditions. For example premises such as hotels, theatres and country village pubs (which are within a designated rural settlement with a population of less than 3,000) may be exempted.
New Year’s Eve is included as a discretionary exemption.
It is the intention that the Council would then use part of the Levy (30% maximum after the admin and management of the system are deducted) for the management of the night-time economy, and for services that prevent and deal with alcohol related crime and disorder.
Please contact us by email, sally@hillslicensing.co.uk if you need any assistance with any of the matters referred to above.