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Government consultation: Late night levy (closes 4 April 2023) Published Date: 10/01/2023

The consultation seeks views on the level of the levy to be applied to late night refreshment providers in England and Wales. It is aimed at:

  • late night refreshment providers
  • local licensing authorities
  • the police
  • licensed premises
  • members of the public
  • other interested parties in England and Wales where these proposals apply

The consultation offers two proposal options:

Option 1

Base LNR levy charges on the current licence fee system as for alcohol venues, with no option for licensing authorities to apply a discount.

  • The Government does not feel it is justified to bring in any new levy bands as the current system already takes into account the size and revenue of businesses.
  • As such, the levy charges that will be applicable to LNR premises will be linked to the current licence fees system under the Licensing Act 2003, with LNR premises being placed in bands based on their premises rateable value. Please see paragraph 3 for more information.

Option 2

Base LNR levy charges on the current licence fee system as for alcohol venues, with the option for licensing authorities to offer a 30% discount to LNR premises qualifying for the Small Business Rate Relief.

  • Under Part III of the Local Government Finance Act 1988, licensing authorities can offer a reduction to licence holders in relation to premises that are in receipt of Small Business Rate Relief (SBRR). This reduction is currently only available in relation to premises that supply alcohol for consumption on the premises.
  • This option is similar to option 1 above, with the difference that licensing authorities will also be able to offer this SBRR reduction in respect of qualifying LNR premises. The Government is mindful of not imposing unnecessary or disproportionate charges on LNR premises as many are small businesses and, by definition, are licensed to be open late at night.

The consultation closes at 12:15am on 4 April 2023

View the consultation (HTML)

View the consultation (PDF)