Part 2Licensing
CHAPTER 2Late night levy
Administration of late night levy
I1129Payment and administration of the levy
1
Regulations—
a
must make provision as to collection and administration, and
b
may make provision as to enforcement,
of F1a late night levy.
2
3
Provision made by virtue of subsection (2) may in particular provide for any such time or times to be determined by reference to the holders' payment years.
4
Regulations under subsection (1) may make provision for adjustments to be made in cases where—
a
F4a late night authorisation to which a late night levy requirement relates ceases to be such an authorisation during the holder's payment year;
b
a premises licence or club premises certificate becomes F5a late night authorisation to which a late night levy requirement relates during the holder's payment year;
c
an order under section 172A of that Act (early morning restriction orders) precludes the supply of alcohol by virtue of F6a relevant late night alcohol authorisation to which a late night levy requirement relates at all the times during the applicable late night supply period when it would otherwise have been permitted by virtue of the authorisation;
including in cases where the change occurs after the end of F7the levy year in question.
5
Any payment of F8a late night levy which is owed to a licensing authority under this Chapter may be recovered as a debt due to the authority.
6
The following provisions of the Licensing Act 2003 apply for the purposes of this Chapter—
a
section 55A (suspension of premises licence for failure to pay annual fee);
b
section 92A (suspension of club premises certificate for failure to pay annual fee),
7
Provision that may be made by regulations under this section includes provision conferring functions or a discretion on licensing authorities.
I2130Net amount of levy payments
1
In this Chapter F10, in relation to a late night levy requirement, “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 F11a 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
F12In relation to a late night levy requirement, 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.