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Business Rates Pubs Discount 2020/2021

Find out about the business rates pub discount.

Criteria

We are granting a pub discount to eligible business rate payers in the form of discretionary rate relief under S47 of the Local Government Finance Act 1988, in accordance with the criteria set out in the Ministry of Housing, Communities & Local Government (MHCLG) Business Rates Retail Discount Guidance 27 January 2020 document.

Visit the Gov.UK pubs discount guidance page to read the document.

The amount of discount is £1000, or where the net charge before the pub discount is less than £1000 a sum to reduce the bill to nil.

Eligibility

To be eligible, ratepayers must meet all the criteria:

  1. 1. The property has a rateable value of less than £100,000
  2. 2. The property is occupied
  3. 3. The property is use as public house (as defined below)

Definition of public house

The definition of public house for the purpose of this relief is that it 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 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 2021 (whichever is the sooner).

How we calculate the relief

We will calculate the relief after entitlement to other rate reliefs, with the exception of any localism relief not covered by section 31 grant.

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 2020-21 only, and is subject to State Aid de minimis limits (please read our State aid rules page for more information).