What is the late night levy?

A late night levy is an annual charge paid by licensed premises selling alcohol between 00:01 and 06:00 hours, as a contribution towards the cost of late-night policing, anti-social behaviour and street cleansing. The power to introduce a Late Night Levy is contained in part 2 of the Police Reform and Social Responsibility Act 2011. As a matter of law, the levy is a tax, not an additional licence fee. The introduction of a late night levy is at the discretion of all licensing authorities.

The amounts of the levy, fixed by law, payable annually, are set out below:

Band Rateable Value Annual Levy Amount
A
No rateable value to £4,300
£299.00
B
Greater than £4,300 to £33,000
£768.00
C
Greater than £33,000 to £87,000 £1,259.00
D
Greater than £87,000 to £125,000 £1,365.00
D2
Greater than £87,000 to £125,000
(Premises which are used exclusively or primarily for the supply of alcohol for consumption on the premises)
£2,730.00
E
Greater than £125,000 £1,493.00
E3
Greater than £125,000
(Premises which are used exclusively or primarily for the supply of alcohol for consumption on the premises)
£4,440.00

Premises in the course of construction are deemed to be in band C.

How will I know if I have to pay the levy?

The council's Licensing Team wrote to all premises licence and club premises certificate holders at the end of October 2014, where their premises are shown in our records as subject to the levy. If your premises permit the sale or supply of alcohol between 00:01 and 06:00 on any day (except New Year's Day) and your premises are not subject to one of the exemptions below, you will be liable to pay the late night levy.

When does the levy have to be paid?

The earliest the levy will have to be paid for any premises is in April 2015. For qualifying authorisations existing on 1 April 2015, the levy must be paid with the annual fee on the anniversary date of the original grant of that authorisation. For all new authorisations granted on or after 1 April 2015, the levy must be paid for the first time within 14 days of the grant of the authorisation. In future years, it must be paid with the annual fee.

Exemptions

The council has decided that seven categories of premises should be exempt:

  • Premises providing overnight accommodation
  • Theatres
  • Cinemas
  • Bingo halls
  • Registered community amateur sports clubs
  • Certain community premises 
  • New Year’s Day
The Government has set specific criteria for exemptions.

Reductions

The council has decided not to allow any reductions, however the Service Director - Legal and Governance has been given powers to allow a reduction for a business-led best practice scheme that meets his approval.

Free Minor Variations to avoid liability for the levy

Any premises that fall under the scope of the late night levy could have made a free application for a minor variation before 1 April 2015 so as to vary their licence or certificate to remove it from the scope of the levy.

This is restricted to applications for minor variation that only seek to vary a licence to avoid the levy; any application seeking other alterations to a licence or certificate whenever received, will attract the statutory fee of £89.

What happens to the money raised?

The council will deduct its administrative expenses in connection with the levy. The council will retain 30% of the remainder and spend it to address crime and disorder, public safety, public nuisance and street cleansing in connection with the supply of alcohol between 00:01 and 06:00.

The remainder of the income from the levy is given to the Hampshire Police and Crime Commissioner, who has promised to devote all of the income generated to improving the safety of people using the city’s night time economy.

Required notices

Document Type Size
Notice of Payments 2015/16pdf80KB
Estimate of costs 2016/17pdf28KB
Estimate of costs 2017/18pdf77KB
Notice of Payments 2016/17pdf84KB

The Consultation Process

Between April and July we consulted on the proposal to introduce the levy. On 11 September 2014, the Licensing Committee considered a report on the consultation and full Council considered the report on 17 September 2014.