Citation and commencement

1. —(1) These Regulations may be cited as the Late Night Levy (Expenses, Exemptions and Reductions) Regulations 2012.

(2) These Regulations come into force on 31st October 2012.

Interpretation

2. In these Regulations—

“the Act” means the Police Reform and Social Responsibility Act 2011;

“alternative licence condition” has the same meaning as in sections 25A(2) and 41D(3) of the Licensing Act 2003( 2 );

“BID arrangements” and “BID levy” have the same meaning as in section 41 of the Local Government Act 2003( 3 );

“community premises” has the same meaning as in section 193 of the Licensing Act 2003( 4 );

“performance of a play” has the same meaning as in paragraph 14 of Schedule 1 to the Licensing Act 2003;

“public house” has the same meaning as in article 1(2) of the Non-Domestic Rating (Public Houses and Petrol Filling Stations) (England) Order 2001( 5 );

“rateable value”, in relation to any premises, is the value for the time being in force for the premises entered in the local non-domestic rating list for the purposes of Part III of the Local Government Finance Act 1988( 6 );

“relevant decision” means a decision of a licensing authority under section 125(2), 132(1) or 133(1) of the Act;

“relevant production” means—

“relevant purposes” are purposes which result in, or are likely to result in, the reduction or prevention of crime and disorder in connection with the supply of alcohol between midnight and 6am at premises in relation to which a relevant late night authorisation has effect.

Late night levy: net amount of levy payments

3. —(1) For the purposes of section 130(2)(a) of the Act, the descriptions of relevant expenses are expenses incurred by a licensing authority in connection with or in consequence of—

(a) the procedure it must follow in relation to a proposal to make a relevant decision( 7 ),

(b) the collection of payments of the late night levy,

(c) the enforcement of the late night levy requirement,

(d) its application of the net amount of levy payments in accordance with section 131(2) of the Act,

(e) its publication of a statement in accordance with section 130(5) of the Act.

(2) For the purposes of section 130(2)(c) of the Act—

(a) a payment of the late night levy in, or in respect of, a payment year is attributable to the levy year to which that payment year relates whether the payment is made before or after the cessation of that levy year;

(b) the levy year to which relevant expenses are attributable is—

(i) in respect of the expenses described in paragraph (1)(a), the first levy year in which the relevant decision has effect,

(ii) in respect of the expenses described in paragraph (1)(b), the levy year to which the payment being collected is attributed in accordance with paragraph (2)(a),

(iii) in respect of the expenses described in paragraph (1)(c), the levy year to which the payment being enforced is attributed in accordance with paragraph (2)(a),

(iv) in respect of the expenses described in paragraph (1)(d), the levy year in which the payments to the licensing authority which give rise to the net amount of levy payments were payable,

(v) in respect of the expenses described in paragraph (1)(e), the levy year to which the requirement to publish a statement relates.

Late night levy: permitted exemption categories

4. For the purposes of section 135(1)(a) of the Act, permitted exemption categories are holders of relevant late night authorisations in relation to premises which are—

(a) a hotel or guest house, lodging house or hostel at which the supply of alcohol between midnight and 6am on any day may only be made to a person—

(i) who is staying at the premises, and

(ii) for consumption on the premises;

(b) a theatre at which the supply of alcohol between midnight and 6am on any day may only be made to a person for consumption on the premises who is—

(i) a ticket holder in relation to a relevant production at the premises,

(ii) concerned in the performance, organisation or management of the relevant production, or

(iii) invited to the premises as a guest to attend an event to which the public do not have access;

(c) a cinema at which the supply of alcohol between midnight and 6am on any day may only be made to a person for consumption on the premises who is—

(i) a ticket holder in relation to the exhibition of a film at the premises, or

(ii) invited to the premises as a guest to attend an event to which the public do not have access;

(d) premises in respect of which—

(i) the provision of facilities for the playing of bingo is authorised by a bingo premises licence granted in accordance with section 163 of the Gambling Act 2005( 8 ),

(ii) the holder of the bingo premises licence is authorised to provide facilities for the playing of bingo by virtue of a non-remote bingo operating licence granted in accordance with section 74 of the Gambling Act 2005, and

(iii) the playing of bingo is the primary activity carried on at the premises;

(e) a club which is registered as a community amateur sports club by virtue of section 658 of the Corporation Tax Act 2010( 9 );

(f) community premises in relation to which the premises licence contains the alternative licence condition;

(g) a public house which is a hereditament in respect of which the ratepayer is subject to a non-domestic rate calculated in accordance with section 43(6A) of the Local Government Finance Act 1988( 10 );

(h) a hereditament in respect of which—

(i) the ratepayer is liable for a BID levy in accordance with section 46 of the Local Government Act 2003( 11 ), and

(ii) the BID arrangements in relation to which a BID levy is imposed are established for purposes which include relevant purposes; or

(i) authorised to be used to supply alcohol for consumption on the premises between midnight and 6am on 1st January in every year (but are not so authorised at those times on any other day in any year).

Late night levy: permitted reduction categories

5. —(1) For the purposes of section 135(1)(b) of the Act, permitted reduction categories are holders of relevant late night authorisations—

(a) who are members of a relevant arrangement; or

(b) in relation to premises, at which the authorisation permits the supply of alcohol for consumption on the premises only, which are a hereditament in respect of which—

(i) the ratepayer is subject to a non-domestic rate calculated in accordance with section 43(4A) of the Local Government Finance Act 1988( 12 ), and

(ii) the rateable value is not more than £12,000.

(2) The amount of the late night levy payable by the holder of a relevant late night authorisation who falls within a permitted reduction category is reduced by 30%.

(3) The reduced amount of the levy in paragraph (2) is the same in relation to—

(a) a holder who falls within a permitted reduction category by virtue of paragraph (1)(a) or (b) or both,

(b) a holder who is a member of one or more relevant arrangements.

(4) In this regulation “relevant arrangement” is an arrangement which—

(a) is established for purposes which include relevant purposes,

(b) requires its members to take steps to promote the relevant purposes, and

(c) contains provision for the cessation of the membership of a holder of a relevant late night authorisation who has failed to take steps to promote the relevant purposes.