This relief was introduced from 1 April 2017 and is available for the 2017/18 year only.
The qualifying conditions are:
- The rateable value of the property must be less than £100,000
- The property must be occupied
- The property must be open to the general public and allow free entry (other than when occasional entertainment is provided)
- Allow drinking without requiring food to be consumed and for drinks to be purchased at a bar
Properties deemed not to be a pub for the purpose of this relief include the following
- Snack bars
- Boarding houses
- Sporting venues
- Music venues
- Festival sites
- Exhibition halls
- Concert halls
Any relief applied will be subject to State Aid rules.
State Aid Rules
The rules concerning EU State Aid require that your business does not receive more than €200,000 of State Aid in a three year period. Further information concerning State Aid can be obtained via the following links
In order to satisfy the Rating Authority that you comply with State Aid law, you will be required to declare to the Council if you have received or are receiving any other De Minimis State Aid in the last three years. This will include any Supporting Pub Relief and Supporting Small Business Relief you are being granted in respect of any other premises that you occupy. You must declare that the award of all reliefs does not exceed the €200,000 that a Ratepayer can receive under the De Minimis Regulations EC 1407/2013.
If a declaration to this effect is not received, Supporting Pub Relief or Supporting Small Business Relief will not be granted.