This was a measure for 2020-21 only.
The scheme provided a £1,000 business rate discount for public houses with a rateable value of less than £100,000 for one year.
Eligible pubs had to:
- 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 did not extend to:
- snack bars
- boarding houses
- sporting venues
- music venues
- festival sites
- exhibition halls
- concert halls
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 did not apply to an empty property. However, as the relief was calculated on a daily charge, if the property became occupied part way through the year, the occupier was entitled to the relief from the date of occupation. The relief would end if the rateable value of the property increased above the threshold during the year.
Last Updated: 9 March 2021