Islington adopts Late Night Levy
2014
The London Borough of Islington has voted in favour of introducing a Late Night Levy.
It will take effect on 1 November 2014 and premises that are licensed to sell alcohol for all or part of the period between 00:01 and 06:00 will have to pay the Levy, with the following two exemptions:
- Premises only authorised to sell alcohol between 00:01 and 06:00 hours on New Year's Day; and
- Premises providing overnight accommodation where alcohol can only be sold for consumption on the premises to persons staying at the premises.
The Council has also decided to grant a 30% reduction to members of a Best Practice Scheme for Late Night Premises. Without a discount, the actual Levy amounts are as follows:
| Band | Rateable value | Levy amount |
| A | No rateable value to £4,300 | £299 |
| B | Greater than £4,300 to £33,000 | £768 |
| C | Greater than £33,000 to £87,000 | £1,259 |
| D | Greater than £87,000 to £125,000 | £1,365 |
| D* | Greater than £87,000 to £125,000 (*Premises which are used exclusively or primarily for the sale of alcohol for consumption on the premises) | £2,730 |
| E | Greater than £125,000 | £1,493 |
| E* | Greater than £125,000 (*Premises which are used exclusively or primarily for the sale of alcohol for consumption on the premises) | £4,440 |
*Premises that are in the course of construction will be in Band C
We would highlight that Operators can apply for a free minor variation to amend their licence so that the hours during which they are permitted to sell alcohol end at or before midnight. Please note though that to avoid the Levy in the first year, the minor variation application must be granted before 1 November 2014. The Council have confirmed that they will ensure that applications are processed in time if you submit your application before 1 October 2014 albeit we would comment that there are statutory requirements already in place which would allow minor variations to be submitted up until 8th October by post!
The actual Notice of Decision can be found here.
If you require any further information on the Levy, or require assistance with regards submitting a minor variation application, please contact one of our solicitors.