Pubs and live music venue relief
In 2026 to 27, eligible pubs and live music venues will receive 15% relief on their business rates bill. The bill will then be frozen in real terms for a further 2 years.
Hereditaments that meet the eligibility criteria for pubs and live music venues relief will be occupied hereditaments which meet all of the following conditions for the chargeable day:
They are wholly or mainly being used:
- as a pub
- as a live music venue
Pubs
A pub is considered to mean a hereditament wholly or mainly being used as a pub, where all the following criteria apply. A hereditament that:
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. permits drinks to be purchased at a bar
For these purposes, the meaning of a 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 is for the local authority to determine those cases where eligibility is unclear as they will already have a good understanding of the pubs in their areas and will be able to readily form a view on eligibility in the majority of cases.
Where eligibility is unclear local authorities should also consider broader factors in their assessment – i.e. in meeting the stated intent of the 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 owned and operated by a brewery; establishments that are open to wide sections of local communities and practically operate as a pub for that local community e.g. working men’s club.
Live music venues
We consider a live music venue to mean a hereditament that:
A live music venue is considered to be a hereditament wholly or mainly used for the performance of live music for the purpose of entertaining an audience
It can be used for other activities but only if those other activities:
- are ancillary or incidental to the performance of live music (e.g. the sale of food or drink to audience members)
- 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)
Exclusions:
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.
Where we have already been able to confirm that the use of the property meets the criteria, the relief has been applied to your 2026/27 bill. If you do not think that your bill is correct, please contact us by email at businessrates@mansfield.gov.uk
You can read more about the pubs and live music venues relief 2026 to 2027 on the GOV UK website.
Subsidy control
The pubs and live music venues relief awards are likely to amount to subsidies. The government will therefore take appropriate steps to comply with the Subsidy Control Act 2022 and international subsidy control rules.
The government considers that any business rates relief awards made in accordance with this guidance are consistent with the subsidy control principles. As the relief forms part of a wider subsidy scheme, local authorities that satisfy themselves that an award complies with this guidance are not required to conduct their own assessment of the award against subsidy control principles. It also means that an individual relief awarded under this subsidy scheme that complies with this guidance is insulated from legal challenge under the Subsidy Control Act. There is no cap on the value of a business rates relief award that can be made under the Scheme. For the avoidance of doubt, subsidies awarded under the scheme do not constitute nor contribute to Minimal Financial Assistance.
Local authorities will also have an obligation to report individual reliefs worth over £100,000. This is not cumulated per beneficiary but applies per subsidy award (i.e. the relief applied to each hereditament). It is also not cumulated with the subsidy awarded in the form of the lower Retail, Hospitality and Leisure multipliers. This means that for every individual subsidy provided of more than £100,000, the local authority needs to include details of the subsidy on the subsidy control database and link that award to the subsidy scheme under which it is given. To do so, local authorities will need to create an account to use the Manage UK Subsidies Portal. To gain access, users must email subsidydatabase@businessandtrade.gov.uk.