The Budget: more rates relief from April 2027, no VAT cut, and duty up from February

Wednesday's Budget gave the trade some of what it asked for on property tax and nothing on VAT, The Morning Advertiser and The Caterer report.

What was confirmed - Business rates, England: 35% relief for pubs, social clubs and most live music venues. UKHospitality says hospitality and leisure rates will be frozen in real terms, reduced or cut to zero for two years from April. - Small business rate relief: the threshold rises from £12,000 to £18,000 for hospitality, retail and leisure from April 2027. - Alcohol duty: up in line with RPI from 1 February 2027, with £10m a year of extra relief for small producers. - Tied pubs: tenants in England and Wales are set to get a right to sell a guest beer of their choice. - Wages: the national living wage rises 3.9% to £13.21 from April 2027.

What was not there: any change to the 20% VAT rate or employer national insurance.

The trade view: UKHospitality called the rates change meaningful progress with a lot more to do. The BII said the wage rise adds an average of £1,000 per full-time employee. The SLTA says Scottish rates support depends on the Scottish Budget on 3 December.

So what for groups: rerun April 2027 cost models with the new rates position for each English site, a 3.9% uplift on hourly pay and RPI duty from February. Check sites near the £18,000 line one by one, and hold Scottish assumptions until December.