Support

Draft Charging Schedule

Representation ID: 68032

Received: 07/04/2015

Respondent: The Theatres Trust

Representation Summary:

Thank you for consulting The Theatres Trust.

We note that cultural uses are not listed in the charging schedule and therefore assume they will not be subject to the levy. We support this, as D1, D2 and some sui generis uses (e.g. theatres) often do not generate sufficient income streams to cover their costs. Consequently, they require some form of subsidy to operate and this type of facility is very unlikely to be built by the private sector.

However, for clarity, we suggest that Table 3 also includes an entry for 'All other uses' as a nil rate.

Full text:

Thank you for consulting The Theatres Trust.

We note that cultural uses are not listed in the charging schedule and therefore assume they will not be subject to the levy. We support this, as D1, D2 and some sui generis uses (e.g. theatres) often do not generate sufficient income streams to cover their costs. Consequently, they require some form of subsidy to operate and this type of facility is very unlikely to be built by the private sector.

However, for clarity, we suggest that Table 3 also includes an entry for 'All other uses' as a nil rate.