Part 2

Licensing
CHAPTER 2

Late night levy

Liability to pay late night levy

“Relevant late night authorisation” and related definitions
126
1
This section applies for the purposes of this Chapter.
2
“Relevant late night alcohol authorisation”, in relation to a licensing authority, a late night levy requirement and a levy year, means a premises licence or club premises certificate which—
a
is granted by the authority, and
b
authorises the supply of alcohol at a time or times during the late night supply period on one or more days in the related payment year (whether or not it also authorises the provision of late night refreshment at a time or times during such a period).
2A
“Relevant late night refreshment authorisation”, in relation to a licensing authority, a late night levy requirement and a levy year, means a premises licence which—
a
is granted by the authority,
b
authorises the provision of late night refreshment at a time or times during the late night supply period on one or more days in the related payment year, and
c
does not also authorise the supply of alcohol at a time or times during any such period.
3
The “late night supply period” in relation to a licensing authority means the period of the day decided by the authority under section 132 or 133.
3A
Where a licensing authority decides under section 125(2) to apply a late night levy requirement in respect of both relevant late night alcohol authorisations and relevant late night refreshment authorisations, the licensing authority may determine under section 132(1)—
a
a single late night levy period that is to apply in respect of both kinds of authorisations, or
b
two late night levy periods, one of which is to apply in respect of relevant late night alcohol authorisations and the other of which is to apply in respect of relevant late night refreshment authorisations.
4
A late night supply period must—
a
begin at or after midnight, and
b
end at or before 6 am.
5
A late night supply period determined by a licensing authority for a levy year must be the same—
a
for each payment year beginning during the levy year, and
b
throughout each such payment year.
6
Regulations must make provision as to how payment years are to be determined in relation to holders of premises licences or club premises certificates.
7
Regulations under subsection (6) may, in particular—
a
provide for a holder's payment year to be determined by reference to the period in respect of which the holder is liable to pay an annual fee under section 55(2) or 92(2) of the Licensing Act 2003, or
b
confer functions or a discretion on licensing authorities in relation to premises licences and club premises certificates granted by them.
8
Regulations under subsection (6) which provide for licensing authorities to determine payment years must require an authority to decide how the payment years are to be determined at the time the authority decides under section 125(2) that a late night levy requirement is to apply ....
9
For the purposes of this section, a payment year is related to a levy year if it begins at the same time as, or during, the levy year.
S. 126 in force at 31.10.2012 by S.I. 2012/2670, art. 2(b)
Words in s. 126(2) substituted (31.1.2017 for specified purposes, 13.7.2023 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 18 para. 2(2)(a); S.I. 2023/789, reg. 2(b)
Words in s. 126(2) inserted (31.1.2017 for specified purposes, 13.7.2023 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 18 para. 2(2)(b); S.I. 2023/789, reg. 2(b)
Words in s. 126(2)(b) inserted (31.1.2017 for specified purposes, 13.7.2023 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 18 para. 2(2)(c); S.I. 2023/789, reg. 2(b)
S. 126(2A) inserted (31.1.2017 for specified purposes, 13.7.2023 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 18 para. 2(3); S.I. 2023/789, reg. 2(b)
S. 126(3A) inserted (31.1.2017 for specified purposes, 13.7.2023 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 18 para. 2(4); S.I. 2023/789, reg. 2(b)
Words in s. 126(5) substituted (31.1.2017 for specified purposes, 13.7.2023 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 18 para. 2(5); S.I. 2023/789, reg. 2(b)
Words in s. 126(8) substituted (31.1.2017 for specified purposes, 13.7.2023 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 18 para. 2(6)(a); S.I. 2023/789, reg. 2(b)
Words in s. 126(8) omitted (31.1.2017 for specified purposes, 13.7.2023 in so far as not already in force) by virtue of Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 18 para. 2(6)(b); S.I. 2023/789, reg. 2(b)