Part 2Licensing
CHAPTER 2Late night levy
Liability to pay late night levy
I1126“Relevant late night authorisation” and related definitions
1
This section applies for the purposes of this Chapter.
2
F1“Relevant late night alcohol authorisation”, in relation to a licensing authorityF2, a late night levy requirement and a levy year, means a premises licence or club premises certificate which—
a
is granted by the authority, and
b
authorises the supply of alcohol at a time or times during the late night supply period on one or more days in the related payment year F3(whether or not it also authorises the provision of late night refreshment at a time or times during such a period).
F42A
“Relevant late night refreshment authorisation”, in relation to a licensing authority, a late night levy requirement and a levy year, means a premises licence which—
a
is granted by the authority,
b
authorises the provision of late night refreshment at a time or times during the late night supply period on one or more days in the related payment year, and
c
does not also authorise the supply of alcohol at a time or times during any such period.
3
The “late night supply period” in relation to a licensing authority means the period of the day decided by the authority under section 132 or 133.
F53A
Where a licensing authority decides under section 125(2) to apply a late night levy requirement in respect of both relevant late night alcohol authorisations and relevant late night refreshment authorisations, the licensing authority may determine under section 132(1)—
a
a single late night levy period that is to apply in respect of both kinds of authorisations, or
b
two late night levy periods, one of which is to apply in respect of relevant late night alcohol authorisations and the other of which is to apply in respect of relevant late night refreshment authorisations.
4
A late night supply period must—
a
begin at or after midnight, and
b
end at or before 6 am.
5
F6A late night supply period determined by a licensing authority for a levy year must be the same—
a
for each payment year beginning during the levy year, and
b
throughout each such payment year.
6
Regulations must make provision as to how payment years are to be determined in relation to holders of premises licences or club premises certificates.
7
Regulations under subsection (6) may, in particular—
a
provide for a holder's payment year to be determined by reference to the period in respect of which the holder is liable to pay an annual fee under section 55(2) or 92(2) of the Licensing Act 2003, or
b
confer functions or a discretion on licensing authorities in relation to premises licences and club premises certificates granted by them.
8
9
For the purposes of this section, a payment year is related to a levy year if it begins at the same time as, or during, the levy year.
I2127Liability to pay late night levy
1
Where F9a late night levy requirement applies in the area F10or part of the area of a licensing authority, the holder of F11a late night authorisation to which the requirement relates must pay a levy (“the late night levy”) to the authority in respect of that authorisation for each levy year, in accordance with this Chapter.
2
But a holder of F12a late night authorisation to which the requirement relates who falls within an applicable exemption category is not liable to pay the late night levy in respect of that authorisation for the levy year.
F132A
In addition, if the requirement relates to a late night authorisation that is a relevant late night refreshment authorisation, the holder of the authorisation is not liable to pay the late night levy for a levy year if only hot drinks are supplied (or held out for supply) in reliance on the authorisation during the levy year.
3
For this purpose, “applicable exemption category”, in relation to a levy year, means a permitted exemption category that the licensing authority has decided under section 132 or 133 is to apply F14in relation to the late night levy requirement for the levy year.
I3128Amount of late night levy
1
For F15any levy requirement and any levy year, the amount of the levy is—
a
the amount prescribed by regulations, or
b
the amount calculated in accordance with regulations.
2
But in the case of the holder of F16a late night authorisation to which a late night levy requirement relates who falls within an applicable reduction category, the amount of the late night levy payable in respect of the authorisation is the reduced amount that applies in relation to that category (see section 135(4)).
3
4
Subject to subsection (2), regulations under subsection (1) must provide for the amount of F19a late night levy, or the manner in which it is to be calculated, to be the sameF20, in respect of all late night levy requirements for all persons liable to pay F21a levy in respect of an authorisation F22....