This relief was introduced from 1st April 2017 and was only available for 2017/18. The Government has confirmed its intention to re-award this relief for 2020/21 only for qualifying properties.
The qualifying conditions are:
The rateable value of the property must be less than £100,000
The property must be occupied
The property must be open to the general public and allow free entry (other than when occasional entertainment is provided)
Allow drinking without requiring food to be consumed and for drinks to be purchased at a bar
Properties deemed not to be a pub for the purpose of this relief include the following
Restaurants
Cafes
Nightclubs
Hotels
Snack bars
Guesthouses
Boarding houses
Sporting venues
Music venues
Festival sites
Theatres
Museums
Exhibition halls
Cinemas
Concert halls
Casinos
Any relief applied will be subject to State Aid rules.
State Aid Rules
The rules concerning EU State Aid require that your business does not receive more than €200,000 of State Aid in a three year period. Further information concerning State Aid can be obtained via the following links
In order to satisfy the Rating Authority that you comply with State Aid law, you will be required to declare to the Council if you have received or are receiving any other De Minimis State Aid in the last three years. This will include any Supporting Pub Relief and Supporting Small Business Relief you are being granted in respect of any other premises that you occupy. You must declare that the award of all reliefs does not exceed the €200,000 that a Ratepayer can receive under the De Minimis Regulations EC 1407/2013.
If a declaration to this effect is not received, Supporting Pub Relief or Supporting Small Business Relief will not be granted.
This relief was introduced from 1st April 2017 and was only available for 2017/18. The Government has confirmed its intention to re-award this relief for 2020/21 only for qualifying properties.
The qualifying conditions are:
Properties deemed not to be a pub for the purpose of this relief include the following
Any relief applied will be subject to State Aid rules.
State Aid Rules
The rules concerning EU State Aid require that your business does not receive more than €200,000 of State Aid in a three year period. Further information concerning State Aid can be obtained via the following links
https://www.gov.uk/guidance/state-aid and
http://eur-lex.europa.eu/LexUriServ.do?uri=OJ:L:2013:352:0001:0008:EN:PDF
In order to satisfy the Rating Authority that you comply with State Aid law, you will be required to declare to the Council if you have received or are receiving any other De Minimis State Aid in the last three years. This will include any Supporting Pub Relief and Supporting Small Business Relief you are being granted in respect of any other premises that you occupy. You must declare that the award of all reliefs does not exceed the €200,000 that a Ratepayer can receive under the De Minimis Regulations EC 1407/2013.
If a declaration to this effect is not received, Supporting Pub Relief or Supporting Small Business Relief will not be granted.