PART 2 continued CHAPTER 2 continued
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(5)
The late night supply period determined by a licensing authority for a levy
year must be the same—
Police Reform and Social Responsibility BillPage 89
(a) for each payment year beginning during the levy year, and
(b) throughout each such payment year.
(6)
Regulations must make provision as to how payment years are to be
determined in relation to holders of premises licences or club premises
5certificates.
(7) Regulations under subsection (6) may, in particular—
(a)
provide for a holder’s payment year to be determined by reference to
the period in respect of which the holder is liable to pay an annual fee
under section 55(2) or 92(2) of the Licensing Act 2003, or
(b)
10confer functions or a discretion on licensing authorities in relation to
premises licences and club premises certificates granted by them.
(8)
Regulations under subsection (6) which provide for licensing authorities to
determine payment years must require an authority to decide how the
payment years are to be determined at the time the authority decides under
15section 127(2) that the late night levy requirement is to apply in its area.
(9)
For the purposes of this section, a payment year is related to a levy year if it
begins at the same time as, or during, the levy year.
129 Liability to pay late night levy
(1)
Where the late night levy requirement applies in the area of a licensing
20authority, the holder of a relevant late night authorisation must pay a levy (“the
late night levy”) to the authority in respect of that authorisation for each levy
year, in accordance with this Chapter.
(2)
But a holder of a relevant late night authorisation who falls within an
applicable exemption category is not liable to pay the late night levy in respect
25of that authorisation for the levy year.
(3)
For this purpose, “applicable exemption category”, in relation to a levy year,
means a permitted exemption category that the licensing authority has decided
under section 134 or 135 is to apply in its area for the levy year.
130 Amount of late night levy
(1) 30For any levy year, the amount of the levy is—
(a) the amount prescribed by regulations, or
(b) the amount calculated in accordance with regulations.
(2)
But in the case of the holder of a relevant late night authorisation who falls
within an applicable reduction category, the amount of the late night levy
35payable in respect of the authorisation is the reduced amount that applies in
relation to that category (see section 137(4)).
(3)
For this purpose “applicable reduction category”, in relation to a levy year,
means a permitted reduction category that the licensing authority has decided
under section 134 or 135 is to apply in its area for the levy year.
(4)
40Subject to subsection (2), regulations under subsection (1) must provide for the
amount of the late night levy, or the manner in which it is to be calculated, to
be the same for all persons liable to pay the levy in respect of an authorisation
for the levy year.