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 authorisation”, in relation to a licensing authority 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.
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.
4
A late night supply period must—
a
begin at or after midnight, and
b
end at or before 6 am.
5
The 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 the late night levy requirement is to apply in its area.
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.