Pub Relief

 

This is a measure for 2020-21 only.

The scheme will provide a £1,000 business rate discount for public houses with a rateable value of less than £100,000 for one year.

Eligible pubs should:

  • Be open to the public
  • Allow free entry other than when occasional entertainment is provided
  • Allow drinking without requiring food to be consumed
  • Permit drinks to be purchased at a bar

For the purposes of this scheme, pub relief does not extend to:

  • restaurants
  • cafes
  • nightclubs
  • hotels
  • snack bars
  • guesthouses
  • boarding houses
  • sporting venues
  • music venues
  • festival sites
  • theatres
  • museums
  • exhibition halls
  • cinemas
  • concert halls
  • casinos

It can be awarded to more than one property for the same ratepayer but this cannot exceed the State Aid limits, a state aid declaration will be required if there is a doubt due to the number of properties a company may be liable for.

The relief does not apply to an empty property. However, as the relief is calculated on a daily charge, if the property becomes occupied part way through the year, the occupier is entitled to the relief from the date of occupation. The relief would end should the rateable value of the property increase above the threshold during the year. 

 

 

Last Updated: 30 March 2020