Pubs and live music relief

On 27 January 2026, the Ministry of Housing announced that eligible ratepayers in occupied pubs and live music venues will receive 15% relief on their business rates bills for the financial year 2026/27. 

Pubs and live music venues relief 2026 to 2027 - GOV.UK

To be eligible for this relief, you must meet all of the following characteristics:

  • is open to the general public
  • allows free entry other than when occasional entertainment is provided
  • allows drinking without requiring food to be consumed
  • permit drinks to be purchased at a bar

For these purposes, the meaning of pub does not include:

  • restaurants, cafes, nightclubs, snack bars
  • hotels, guesthouses, boarding houses
  • sporting venues
  • festival sites, theatres, cinemas
  • museums, exhibition halls

The proposed exclusions above are not exhaustive but it is the Local Authority who will determine each cases eligibility.

Live music venues

Wholly or mainly used for the performance of live music for the purpose of entertaining an audience.

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)

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.

How much relief will be available?

Please see the guidance issued above regarding how this is calculated. 

We will automatically award this relief to all qualifying businesses; an application is not required.

If you believe that you should be in receipt of the relief and your bill does not reflect this, then please contact our team.