delete Rateable Values and Bands
These Regulations implement and administer the Late Night Levy under the Police Reform and Social Responsibility Act 2011. They establish: the calculation of levy amounts based on rateable value bands (A-E); payment schedules tied to annual licensing fees; levy reductions when authorisations lapse or are surrendered; distribution of levy funds (a specified proportion to local policing bodies and the remainder for crime reduction, public safety, nuisance prevention, and street cleaning); and consultation/notification requirements for licensing authority decisions. The levy applies to premises supplying alcohol between midnight and 6am.
The Late Night Levy is a regressive tax on late-night hospitality that adds regulatory cost without addressing root causes. It imposes compliance burdens through complex banding calculations, payment schedules, and reduction formulas. The levy treats all late-night venues as presumptively problematic regardless of actual conduct, creating perverse incentives and potentially driving activity to less regulated settings. The hypothecation of funds to specific purposes does not correct the underlying flaw: compelling legitimate operators to subsidize policing and cleanup costs that should be met from general taxation or targeted enforcement against specific bad actors. Post-Brexit Britain should not retain this EU-style regulatory burden on the night economy.