Scotland - Government rules out 'Social Responsibility Levy' consultation - for now

29 Sep
2015

According to reports we have seen through the Instsitute of Licensing (for which, thanks!), the Scottish Government has indicated that it has no current plans at the moment to consult on the introduction of a possible 'Social Responsibility Levy'.

In a response to a question posed last week, it was stated that "The Scottish Government have implemented a wide range of measures to tackle alcohol misuse in our Alcohol Framework. We are currently working on the next phase of the framework to build on the progress made to date and intend to introduce it in 2016. A Social Responsibility Levy under the Alcohol etc. (Scotland) Act 2010 would require certain prior engagement and consultation activities. If it is decided to progress such a levy, then the Scottish Government will undertake these activities."

By way of reminder, Sections 14 and 15 of the Alcohol etc. (Scotland) Act 2010 state that a Social Responsibility Levy may be imposed on holders of premises licences and occasional licences and on certain licence-holders under the Civic Government (Scotland) Act 1982. It is not intended that any levy should apply to holders of premises licences and occasional licences if the sale of alcohol is an insignificant part of the business and so the amount of alcohol sold may be small.

The Levy can only be imposed for the purpose of meeting or contributing to expenditure incurred or to be incurred by any Local Authority in furtherance of the licensing objectives and which the authority considers necessary or desirable with a view to remedying or mitigating any adverse impact on those objectives attributable (directly or indirectly) to the operation of the businesses of relevant licence-holders in the authority's area.

 

 

Law correct at the date of publication.
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