Pub Relief Scheme
In the Spring Budget, the Chancellor announced a £1,000 business rate discount for public houses with a rateable value of up to £100,000 for one year from 1 April 2017. Find out if you are eligible to apply for this.
We are granting Discretionary Rate Relief under S47 of the Local Government Finance Act 1988 in accordance with the criteria set out in the DCLG Business Supporting Small Businesses - Guidance June 2017 document (Annex B BRIL 4/2017) see Gov.UK's Spring Budget Update on the publications web page.
To be eligible, ratepayers must meet all the criteria:
1. The property has a rateable value of less than £100,000.
2. The property is occupied.
3. The property is in use as a public house (as defined below).
Definition of public house for the purpose of this relief
The pub should:
- be open to the general 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.
The following uses are excluded from the definition of public house:
This list of exclusions is not exhaustive and is in accordance with the government's guidelines.
Where eligibility is unclear we will determine eligibility for the relief.
Eligibility ceases on any day when the criteria are not met, or on 31 March 2018 (whichever is the sooner).
How we calculate the relief
We will calculate the relief after entitlement to other rate reliefs.
Relief is calculated on a daily basis £1000/365 for each day of eligibility. Where this exceeds the charge for the day relief, the charge will be reduced to zero.
We will recalculate relief if there is a retrospective change to eligibility, for example, a backdated increase in rateable value in future years that takes the property above the £100,000 threshold.
Pubs Relief is available for 2017/18 only, and is subject to State Aid de minimis limits (see next section).
Discretionary relief is subject to state aid rules. You must declare either that your enterprise has received no state aid, or provide details of any such assistance. If the state aid limit is exceeded, any overpayment is recoverable with interest from the recipient.
The following explains the information that we need:
We provide discretionary relief under the De Minimis Regulation (Regulation 1998/2006). This allows an enterprise to receive up to €200,000 de minimis aid over any period of three fiscal years.
To establish whether you are eligible to receive de minimis aid, you must declare the full amount of de minimis aid granted to you during the previous two fiscal years and the current fiscal year.
Any assistance you have received, or are due to receive, from a public body may be de minimis aid. This could be any aid, grant or support from central, regional, devolved governments or agencies or a local council. Assistance could have been granted to your organisation, parent organisation or another company within your group. You must declare all assistance.
The following is not a comprehensive list of all possible forms of aid. However, it should give you an indication of common forms of aid, which you may have been given over the past three years.
|Type of aid||Description|
|State grants||Provision of goods and services on preferential terms|
|Interest rate relief||Indemnities against operating losses|
|Tax relief||Reimbursement of costs in the event of success|
|Tax credits||State guarantees, whether direct or indirect, to credit operations preferential re-discount rates|
|State guarantees or holdings||Dividend guarantees|
|State provision of goods or services on preferential terms||Preferential public ordering|
|Direct subsidies||Reduction of, or exemption from, charges or taxes, including accelerated depreciation and the reduction of social contributions|
|Tax exemptions||Deferred collection of fiscal or social contributions|
|Preferential interest rates||Assistance financed by special levies|
|Guarantees of loans on especially favourable terms||Capital transfers|
|Acquisition of land or buildings either gratuitously or on favourable terms||Certain State holdings in the capital of undertakings|
Any organisation giving you assistance under the de minimis regulation should give you a letter confirming this.
If you are not sure whether any public assistance you have received is de minimis aid, please contact the body that granted the assistance to clarify this.
Please then provide us with information about all forms of public assistance under €200,000 you have received in the last three years.
You should detail the amount of aid, the period it is for, the organisation providing it and the nature of the aid (for example Retail Relief).