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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.

Criteria

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.  

Eligibility

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:

  • restaurants

  • cafes

  • nightclubs

  • hotels

  • snack bars

  • guesthouses

  • boarding houses

  • sporting venues

  • music venues

  • festival sites

  • theatres

  • museums

  • exhibition halls

  • cinemas

  • concert halls

  • casinos 

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).

State Aid

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 aidDescription
State grantsProvision of goods and services on preferential terms
Interest rate reliefIndemnities against operating losses
Tax reliefReimbursement of costs in the event of success
Tax creditsState guarantees, whether direct or indirect, to credit operations preferential re-discount rates
State guarantees or holdingsDividend guarantees
State provision of goods or services on preferential termsPreferential public ordering
Direct subsidiesReduction of, or exemption from, charges or taxes, including accelerated depreciation and the reduction of social contributions
Tax exemptionsDeferred collection of fiscal or social contributions
Preferential interest ratesAssistance financed by special levies
Guarantees of loans on especially favourable termsCapital transfers
Acquisition of land or buildings either gratuitously or on favourable termsCertain 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).