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The Government has provided funding for local authorities to award relief of £1,000 to pubs with a rateable value of below £100,000. This was to run for 2017/18 only. However, as part of the Autumn Budget 2017, the Government extended the scheme for an additional year.
Therefore, pubs with a rateable value below £100,000 will also receive a £1,000 discount for 2018/19. The relevant property must be occupied and not empty.
Where pubs are part of a chain, relief will be available for each eligible property subject to meeting State Aid requirements. (State Aid Law allows an undertaking to receive up to €200,000 of aid over a rolling three-year period.)
This relief will be delivered through local authority discretionary discount powers (under section 47(3) of the Local Government Finance Act 1988).
For further information, please contact Revenues: