# The Late Night Levy (Expenses, Exemptions and Reductions) Regulations 2012, Regulation 5: Late night levy: permitted reduction categories


(1) For the purposes of section 135(1)(b) of the Act, permitted reduction categories are holders of relevant late night authorisations—
(a) who are members of a relevant arrangement; or
(b) in relation to premises, at which the authorisation permits the supply of alcohol for consumption on the premises only, which are a hereditament in respect of which—
(i) the ratepayer is subject to a non-domestic rate calculated in accordance with section 43(4A) of the Local Government Finance Act 1988, and
(ii) the rateable value is not more than £12,000.
(2) The amount of the late night levy payable by the holder of a relevant late night authorisation who falls within a permitted reduction category is reduced by 30%.
(3) The reduced amount of the levy in paragraph (2) is the same in relation to—
(a) a holder who falls within a permitted reduction category by virtue of paragraph (1)(a) or (b) or both,
(b) a holder who is a member of one or more relevant arrangements.
(4) In this regulation “relevant arrangement” is an arrangement which—
(a) is established for purposes which include relevant purposes,
(b) requires its members to take steps to promote the relevant purposes, and
(c) contains provision for the cessation of the membership of a holder of a relevant late night authorisation who has failed to take steps to promote the relevant purposes.

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Source: https://www.legislation.gov.uk/uksi/2012/2550/regulation/5 (the official version)
Page: https://openlegislation.uk/late-night-levy-expenses-exemptions-and-reductions-regulations-2012/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.