Business rates

Pub Relief

The Government recognises the important role that pubs play in urban and rural communities across the country. At Spring Budget 2017, the Chancellor announced a £1,000 business rate discount for public houses with a rateable value of up to £100,000 for one year from 1 April 2017.

Extension of the Pubs Relief Scheme

In the Autumn Budget 2017 the Chancellor announced that the pub relief scheme would be extended by a further year.  The existing guidance and terms for the current scheme will continue to apply in the same way for 2018/19.

The criteria for receiving the relief are detailed below and is subject to State Aid De Minimis Regulations.

Potentially eligible businesses will have had the relief automatically added to their account and had an amended bill issued.

If having read the eligibility criteria and State Aid Rules you do not qualify for the relief, you must complete the Refusal of Pub Relief form [docx] so that the relief can be withdrawn.

If you have not received an amended bill showing that the relief has been awarded, please contact the Business Rates team at businessrates@warrington.gov.uk

Pub Relief Scheme Eligibility Criteria

The Government’s policy intention is that eligible pubs should:

  • Have a rateable value of up to £100,000
  • be open to the general public
  • allow free entry other than when occasional entertainment is provided
  • allow drinking without requiring food to be consumed
  • permit drinks to be purchased at a bar

It excludes:

  • restaurants
  • cafes
  • nightclubs
  • hotels
  • snack bars
  • guesthouses
  • boarding houses
  • sporting venues
  • music venues
  • festival sites
  • theatres
  • museums
  • exhibition halls
  • cinemas
  • concert halls
  • casino

State Aid

State Aid law is the means by which the European Union regulates state funded support to businesses.  The de minimis regulations allow an undertaking to receive up to €200,000 of ‘de minimis’ aid over a rolling three year period (consisting of the current financial year and the two previous financial years).  Linked enterprises are considered as one single undertaking for the application of the de minimis rule.

It is therefore necessary for the local authority to establish that the awarding of relief will not result in the undertaking having received more than €200,000 of de minimis aid.

You should therefore complete a de minimis aid declaration form, which can be found online at https://www.warrington.gov.uk/forms/form/370/en/de_minimis_aid_declaration_form

If you have not received any other De Minimis State Aid, including any other Pub Relief you are being granted for premises other than the one to which the bill relates, you do not need to complete the declaration.