Part 2

Licensing
CHAPTER 2

Late night levy

Administration of late night levy

Net amount of levy payments
130
1
In this Chapter “the net amount of levy payments” of a licensing authority in respect of any period means the amount, calculated in accordance with regulations, which represents—
a
the aggregate amount of payments to the authority in respect of the levy that are attributable to that period, less
b
the aggregate amount of expenses of the authority attributable to that period that are permitted deductions under regulations under subsection (2)(a).
2
Regulations under subsection (1)—
a
must prescribe descriptions of relevant expenses which may be deducted for the purposes of calculating the net amount of levy payments for any period,
b
may make provision for determining the amounts to be taken into account in calculating the net amount of levy payments,
c
may make provision for determining the period to which a payment or deduction is attributable.
3
In subsection (2)(a), “relevant expenses” means expenses incurred by a licensing authority in the administration of the late night levy requirement including, in particular, such expenses incurred in, in connection with or in consequence of—
a
any decision mentioned in section 134(1);
b
collection of payments of the late night levy;
c
enforcement of the late night levy requirement.
4
Expenses incurred by a licensing authority which fall within subsection (3)(a) include, in particular, expenses which it incurs in connection with any application made by virtue of section 134(2)(c).
5
A licensing authority must publish the following, in respect of each levy year—
a
before the beginning of the year, a statement of its estimate of the amount of deductions permitted under regulations under subsection (2)(a) to be made in respect of the year;
b
after the end of the year, a statement of the net amount of levy payments for the year, showing in particular the amounts mentioned in paragraphs (a) and (b) of subsection (1) attributable to the year.
6
It is for the licensing authority to determine the manner in which any statement under subsection (5) is to be published.