Valid from 22/03/2012

Part 2 E+W Licensing

Valid from 31/10/2012

CHAPTER 2 E+W Late night levy

Liability to pay late night levy E+W

127 Liability to pay late night levy E+W

(1) Where the late night levy requirement applies in the area of a licensing authority, the holder of a relevant late night authorisation 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 a relevant late night authorisation 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.

(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 in its area for the levy year.