Regulation 4 Late night levy: permitted exemption categories

For the purposes of section 135(1)(a) of the Act, permitted exemption categories are holders of relevant late night authorisations in relation to premises which are—

(a)

a hotel or guest house, lodging house or hostel at which the supply of alcohol between midnight and 6am on any day may only be made to a person—

(i)

who is staying at the premises, and

(ii)

for consumption on the premises;

(b)

a theatre at which the supply of alcohol between midnight and 6am on any day may only be made to a person for consumption on the premises who is—

(i)

a ticket holder in relation to a relevant production at the premises,

(ii)

concerned in the performance, organisation or management of the relevant production, or

(iii)

invited to the premises as a guest to attend an event to which the public do not have access;

(c)

a cinema at which the supply of alcohol between midnight and 6am on any day may only be made to a person for consumption on the premises who is—

(i)

a ticket holder in relation to the exhibition of a film at the premises, or

(ii)

invited to the premises as a guest to attend an event to which the public do not have access;

(d)

premises in respect of which—

(i)

the provision of facilities for the playing of bingo is authorised by a bingo premises licence granted in accordance with section 163 of the Gambling Act 2005^f1,

(ii)

the holder of the bingo premises licence is authorised to provide facilities for the playing of bingo by virtue of a non-remote bingo operating licence granted in accordance with section 74 of the Gambling Act 2005, and

(iii)

the playing of bingo is the primary activity carried on at the premises;

(e)

a club which is registered as a community amateur sports club by virtue of section 658 of the Corporation Tax Act 2010^f2;

(f)

community premises in relation to which the premises licence contains the alternative licence condition;

(g)

a public house which is a hereditament in respect of which the ratepayer is subject to a non-domestic rate calculated in accordance with section 43(6A) of the Local Government Finance Act 1988^f3;

(h)

a hereditament in respect of which—

(i)

the ratepayer is liable for a BID levy in accordance with section 46 of the Local Government Act 2003^f4, and

(ii)

the BID arrangements in relation to which a BID levy is imposed are established for purposes which include relevant purposes; or

(i)

authorised to be used to supply alcohol for consumption on the premises between midnight and 6am on 1st January in every year (but are not so authorised at those times on any other day in any year).

Annotations

Footnotes

f1: 2005 c. 19.
f2: 2010 c. 4. Section 658(1), (1A) and (1B) was substituted for subsection (1) (as originally enacted) by section 52(1) of the Finance Act 2012 (c. 14).
f3: 1988 c. 41. Section 43(6A) to (6E) was inserted by section 1 of, and paragraph 2 of Schedule 1 to, the Local Government and Rating Act 1997 (c. 29). Section 43(6B)(aa) was inserted by section 63(2) of the Local Government Act 2003 (c. 26).
f4: 2003 c. 26.