Have You Heard Of The Late Night Levy?

Have You Heard Of The Late Night Levy?

Those of you currently taking your CIEH Level 2 Award for personal licence holders may well have already come across the concept of the late night levy, but whether you’re taking this course or not you’d be wise to look into it as it could well affect you and your business in the future.

The levy itself is part of the Police Reform and Social Responsibility Act 2011, enabling local authorities to raise financial contributions from alcohol suppliers that open late in order to subsidise policing of the night-time economy. It’s not something that’s been enforced UK-wide, so it may well be that your local council has decided against pushing it through at this time.

However, it pays to keep an eye on developments in this regard as you could well be affected some time down the line. For example, from April 1st this year all premises in the city of Liverpool that are licensed to supply alcohol from midnight through to 06:00 on one or more days of the year will need to pay this levy, unless they’re included in an exempted list of premises. The amount due to pay is set by the government and will be between £299 and £4,440 a year, depending on the rateable value of the premises in question.

The aim of this particular policy is to empower different regions of the UK to charge companies that do supply alcohol into the small hours for the extra enforcement costs that such night-time activities generate for both licensing authorities and the police. The government believes it to be right for businesses that profit by selling alcohol at this time to contribute towards any extra costs incurred as a result, instead of taxpayers in the community bearing the full costs.

There are some exemptions, however, such as theatres and cinemas, bingo halls, community premises and amateur sports clubs, country village pubs and business improvement districts. In order to be considered for an exemption, your business will need to meet specific criteria. You may also be able to take advantage of a 30 per cent reduction in the levy if you’re a member of a best practice scheme or if you receive the Small Business Rate Relief and have a rateable value of under £12,000.

Some 70 per cent of the revenue raised by the levy will go to the police, with the licensing authority retaining up to 30 per cent of the net levy revenue to help it fund other activities aside from policing. However, there are restrictions in place as to which services can be funded using this revenue to make sure that it goes on tackling alcohol-related crime and disorder.

If you’d like to find out more about cieh licensing law awareness and the various licensing courses that we run here at Learning Plus, get in touch with our friendly and experienced team. We’ll be able to point you in the right direction in no time.