This meeting was to consider 21 requests for discretionary relief from business rates under Section 47 and Section 49 of the Local Government Finance Act 1988.¹

NNDR Discretionary and Hardship Relief Applications

The Panel was provided with 21 applications for discretionary relief. 14 of these requests also asked for hardship relief. The report pack contains a summary of each request, the arguments made for and against it, and the final decision on it.

Applicants seeking a combination of Section 47 and Section 49 relief

• The Blue Posts, 28 Rupert Street

  The Blue Posts Public House is a Grade II listed building that dates from the 1860s, though a pub has existed on the site since 1739. The applicants, Stonegate Group, operate around 4,500 pubs across the UK. They requested a 90% reduction on their rates bill for the 2023/24 financial year, which they said would amount to a saving of £211,250. The applicants stated that

  Whilst the site remains commercially viable, it is sensitive to the extreme pressures facing the hospitality sector.

  The report notes that this request was refused, with the Panel stating

  The applicant is a very large national chain with significant financial resources available.

• The Cock, 27 Great Peter Street

  The pub is one of the oldest in Westminster, with records of a pub on this site since the 17th century. The applicant requested a 90% reduction in their business rates, which they said would amount to a saving of £196,673, stating that

  Despite extensive investment and a focus on cost management, we are presently experiencing a significant shortfall in projected income.

  The report states that this request was refused, with the panel stating

  This business has a rateable value of more than £500,000. A business with this rateable value should have sufficient reserves to cope with difficult trading periods.

• The Green Man, 57 Berwick Street

  The Green Man is a Grade II listed pub on Berwick Street, in the heart of Soho. It is one of the oldest pubs in London, dating back to 1722. The applicants, Nicholsons, operate around 80 pubs across the UK.

  They requested a 90% discount in their rates bill, equivalent to a saving of £175,950. The report states that they made the case that

  We have worked tirelessly to maintain trade levels, but there has been a noticeable decrease in office worker footfall and consumer confidence in general, particularly with the rising cost of living.

  The report states that the Panel refused to award relief, stating

  This business has a rateable value of more than £500,000. A business with this rateable value should have sufficient reserves to cope with difficult trading periods.

• The Hope, 94 The Strand

  The Hope is a Grade II listed pub located near Charing Cross Station in London's West End. The applicant requested a 90% reduction on their rates bill for the 2023/24 financial year, which they said would amount to a saving of £258,825. They said that:

  The financial burdens placed on our business have become unsustainable.

  The report states that this request was refused, with the Panel stating

  The applicant is a very large national chain with significant financial resources available.

• The Lord Moon of The Mall, 1 Whitehall Place

  The Lord Moon of The Mall pub is situated opposite the Ministry of Defence Main Building in Central London. The applicants, Young's, operate more than 200 pubs across the UK, predominantly in London and the South of England. They requested a 90% reduction in their business rates, which they said would amount to a saving of £281,325, stating that:

  Businesses face a perfect storm of cost pressures, which are making it incredibly difficult for us to operate, never mind grow.

  The report states that this request was refused, with the panel stating

  The applicant is a very large national chain with significant financial resources available.

• The Lyceum, 35 Wellington Street

  The Lyceum pub is located close to Covent Garden in London's West End. The applicants requested a 90% reduction in their rates bill for the 2023/24 financial year, which they said would amount to a saving of £181,200. They said that:

  The cumulative impact of the aforementioned issues has placed a huge burden on us financially.

  The report states that this request was refused, with the Panel stating

  The applicant is a very large national chain with significant financial resources available.

• The Parcel Yard, King's Cross Station, King's Cross Station, Euston Road

  The Parcel Yard pub and restaurant is located on the Western Concourse at King's Cross Station. The applicant requested a 90% reduction on their rates bill, which they said would amount to a saving of £288,525. They said that

  Businesses face a perfect storm of cost pressures, which are making it incredibly difficult for us to operate, never mind grow.

  The report states that this request was refused, with the Panel stating

  The applicant is a very large national chain with significant financial resources available.

• The Shakespeare's Head, 29 Wellington Street

  Shakespeare's Head is a pub located in the heart of London's West End, near to Covent Garden. The applicant requested a 90% reduction on their rates bill, which they said would amount to a saving of £199,800. They stated that

  Businesses face a perfect storm of cost pressures, which are making it incredibly difficult for us to operate, never mind grow.

  The report states that this request was refused, with the Panel stating

  The applicant is a very large national chain with significant financial resources available.

• The Wellington, 81-83 Waterloo Road

  The Wellington is a Grade II listed pub in Central London, a short walk south of the London Eye. The applicants requested a 90% reduction in their rates bill for the 2023/24 financial year, which they said would amount to a saving of £182,250. They said that

  Whilst the site remains commercially viable, it is sensitive to the extreme pressures facing the hospitality sector.

  The report states that this request was refused, with the Panel stating

  The applicant is a very large national chain with significant financial resources available.

• The White Hart, 19-20 Drury Lane

  The White Hart is a Grade II listed pub located near Covent Garden in Central London. The applicants requested a 90% reduction in their rates bill for the 2023/24 financial year, which they said would amount to a saving of £187,200. They said that

  Whilst the site remains commercially viable, it is sensitive to the extreme pressures facing the hospitality sector.

  The report states that this request was refused, with the Panel stating

  The applicant is a very large national chain with significant financial resources available.

• The Windsor Castle, 114 Campden Hill Road, Kensington

  The Windsor Castle is a public house in Kensington. The applicants, Fullers, operate more than 175 pubs and hotels, predominantly in London and the South East. They requested a 90% reduction on their rates bill for the 2023/24 financial year, which they said would amount to a saving of £190,350. They said that

  Whilst the site remains commercially viable, it is sensitive to the extreme pressures facing the hospitality sector.

  The report states that this request was refused, with the Panel stating

  The applicant is a very large national chain with significant financial resources available.

• The Yellow House, 10-12 Conway Street, Fitzrovia

  The Yellow House is a public house in Fitzrovia. The applicant requested a 90% reduction on their rates bill for the 2023/24 financial year, which they said would amount to a saving of £146,250. The report notes that the applicant

  has invested significantly in the business to maximise its full potential.

  The report states that this request was refused, with the Panel stating

  The applicant is a very large national chain with significant financial resources available.

• The Yorkshire Grey, 42-43 The Piazza

  The Yorkshire Grey is a Grade II listed public house located in Covent Garden. The applicant requested a 90% reduction on their rates bill for the 2023/24 financial year, which they said would amount to a saving of £153,000. They stated that

  Businesses face a perfect storm of cost pressures, which are making it incredibly difficult for us to operate, never mind grow.

  The report states that this request was refused, with the Panel stating

  The applicant is a very large national chain with significant financial resources available.

• The Toucan, 19 Carlisle Street, Soho

  The Toucan is an Irish Bar that has been on Carlisle Street since 1979. The report states that they requested a 50% reduction on their rates bill for the 2023/24 financial year, which they said would amount to a saving of £55,000. The report notes that

  Despite extensive investment and a focus on cost management, we are presently experiencing a significant shortfall in projected income.

  The report states that this request was refused, with the panel stating

  This business has a rateable value of more than £500,000. A business with this rateable value should have sufficient reserves to cope with difficult trading periods.

Applicants seeking Section 47 Relief

• 100 Wardour Street, Soho

  100 Wardour Street is a restaurant, bar and club located in Soho. The applicant requested a discretionary 50% reduction on their rates bill for the period 1 April 2023 to 31 March 2024, which they said would amount to a saving of £129,500. The applicant stated that:

  Due to its location, we rely heavily on office worker footfall and tourism.

  The report states that this request was refused, with the Panel stating

  The applicant has not provided sufficient evidence to demonstrate exceptional circumstances.

• Mrs Riot, 377-379 Portobello Road, Notting Hill

  Portobello Road is a street in Notting Hill, famous for its street market. Mrs Riot is a cocktail bar that opened in 2023. The applicant requested a discretionary 50% reduction on their rates bill for the period 1 April 2023 to 31 March 2024, which they said would amount to a saving of £17,000. They stated that

  Having invested heavily in the new site, we were significantly impacted by the cost-of-living crisis.

  The report states that this request was refused, with the Panel stating

  The applicant has not provided sufficient evidence to demonstrate exceptional circumstances.

• Paradise, 61 Rupert Street, Soho

  Paradise is a restaurant in Soho. The applicants requested a discretionary 50% reduction on their rates bill for the period 1 April 2023 to 31 March 2024, which they said would amount to a saving of £44,500. They stated that:

  Whilst the site remains commercially viable, it is sensitive to the extreme pressures facing the hospitality sector.

  The report states that this request was refused, with the Panel stating

  The applicant has not provided sufficient evidence to demonstrate exceptional circumstances.

• Sixes Cricket Club, 1 Marylebone Road

  Sixes is a cricket-themed entertainment venue. The applicant requested a discretionary 50% reduction on their rates bill for the period 1 April 2023 to 31 March 2024, which they said would amount to a saving of £102,000. They stated that:

  Whilst the site remains commercially viable, it is sensitive to the extreme pressures facing the hospitality sector.

  The report states that this request was refused, with the Panel stating

  The applicant has not provided sufficient evidence to demonstrate exceptional circumstances.

• The Audley, 41-43 Mount Street, Mayfair

  The Audley is a pub in Mayfair. The applicant requested a discretionary 50% reduction on their rates bill for the period 1 April 2023 to 31 March 2024, which they said would amount to a saving of £107,500. They stated that:

  The current financial climate has significantly affected the business.

  The report states that this request was refused, with the Panel stating

  The applicant has not provided sufficient evidence to demonstrate exceptional circumstances.

• The Clachan, 34 Kingly Street

  The Clachan is a whisky bar in Soho. The applicant requested a discretionary 50% reduction on their rates bill for the period 1 April 2023 to 31 March 2024, which they said would amount to a saving of £58,000. They stated that:

  Despite our very best efforts, we have been unable to recover to our pre-Covid levels of trade.

  The report states that this request was refused, with the Panel stating

  The applicant has not provided sufficient evidence to demonstrate exceptional circumstances.

Applicants seeking Section 49 Relief

• The Phoenix Theatre, 110 Charing Cross Road

  The Phoenix Theatre is a West End theatre on Charing Cross Road. The applicant requested full hardship relief for the 2023/24 rating year, which they said would amount to a saving of £324,125. They said that

  The theatre industry was one of the last sectors to emerge from the pandemic, and this has coincided with a significant cost-of-living crisis which has deterred both domestic and international visitors from attending theatre productions.

  The report states that this request was refused, with the panel stating

  The applicant has charitable status and is therefore in receipt of substantial rate relief.