Pub Relief Scheme

The Chancellor announced in the Autumn Budget that Pub Relief would continue in 2018-19.

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 2019 (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. 
 
Pub Relief is available for 2017/18 and 2018/19. It is subject to State Aid de minimis limits (read our State aid rules page for more information).