Pubs and live music venues relief
The government’s policy intention is that pubs and live music venues should be eligible for the relief. The relief should apply to occupied properties only.
If we are aware you are entitled to this relief, it will be applied to your account, and your entitlement will be calculated on your new business rates bill for 2026/2027.
Pubs Eligibility
Relief should only be awarded to pubs which meet all of the following characteristics:
a. is open to the general public
b. allows free entry other than when occasional entertainment is provided
c. allows drinking without requiring food to be consumed
d. permit drinks to be purchased at a bar
For these purposes, the meaning of pub does not include:
a. restaurants, cafes, nightclubs, snack bars
b. hotels, guesthouses, boarding houses
c. sporting venues
d. festival sites, theatres, cinemas
e. museums, exhibition halls
f. casinos
The proposed exclusions in the list in the paragraph above is not intended to be exhaustive and it will be for the local authority to determine those cases where eligibility is unclear.
Where eligibility is unclear authorities should consider broader factors in their considerations – i.e., in meeting the stated intent of policy that it demonstrates the characteristics that would lead it to be classified as a pub by the natural meaning of the word. For example, being run and operated as a pub.
Live Music Venues eligibility
Live music venues are properties that are:
a. wholly or mainly used for the performance of live music for the purpose of entertaining an audience
b. can be used for other activities but only if those other activities are:
i. ancillary or incidental to the performance of live music (e.g. the sale of food or drink to audience members)
ii. Do not affect the primary use of the premises for the performance of live music (e.g. because the activities are infrequent such as use of the venue as a polling station or fortnightly community event)
Properties are not a live music venue for the purpose of this relief if the property is wholly or mainly used as a nightclub or a theatre, for the purposes of the Town and Country Planning (Use Classes) Order 1987 (as amended).
There may be circumstances where it is difficult to tell whether an activity is a performance of live music or, instead, the playing of recorded music. Although we would expect this to be clear in most circumstances, guidance on this may be found in Chapter 16 of the statutory guidance issued in April 2018 under section 182 of the Licensing Act 2003.
If you are a pub or live music venue that meets one of the above definitions, you will benefit from 15 per cent business rates relief in 2026/2027. This relief will apply on top of any transitional relief or supporting small business relief you are eligible for.
If you believe you are entitled to this relief, but it has not been applied to your account, please contact us so we can discuss this with you. Likewise, if you have already been awarded the relief and your use of the premises or your circumstances have changed in any way that may affect your entitlement it is important you let us know.
