Where F1a late night levy requirement applies in the area F2or part of the area of a licensing authority, the holder of F3a late night authorisation to which the requirement relates 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.

But a holder of F4a late night authorisation to which the requirement relates who falls within an applicable exemption category is not liable to pay the late night levy in respect of that authorisation for the levy year.

In addition, if the requirement relates to a late night authorisation that is a relevant late night refreshment authorisation, the holder of the authorisation is not liable to pay the late night levy for a levy year if only hot drinks are supplied (or held out for supply) in reliance on the authorisation during the levy year.

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 132 or 133 is to apply F6in relation to the late night levy requirement for the levy year.