Home › Restaurants, pubs and small hotels
Key facts
Restaurants, pubs and small hotels: 57 checked facts and figures, with sources
Each entry is the fact one of our guides rests on: a rule, a date, a price or a figure we worked out, with where it came from. Quote any of them; a link to the guide lets your reader check the working.
Bookings, no-shows and functions
We set the terms so that every charge tracks a loss the venue can show: the deposit is returned if the date is re-booked, numbers may fall 10% before the final-numbers date without charge, and a late cancellation is charged at confirmed numbers less the food and drink not bought; a flat non-refundable deposit with no re-booking clause is the term most likely to fail the CMA's test.
Source: CMA unfair contract terms guidance (CMA37, updated 22 July 2026, with new examples on cancelled bookings and deposits); Consumer Rights Act 2015 Part 2; r/smallbusinessuk thread on event deposits, 11 August 2026 (data/seo/research/covers.md); all read 2026-10-01.
For a venue taking 180 bookings a week with an 8% no-show rate, parties of three spending £32 a head at 65% gross profit, and a quarter of empty tables re-filled from walk-ins, the lost gross profit is £35,044 a year; a £10-a-head deposit covers 48% of the loss on a table and stays under the gross profit per head, which is the ceiling a fair charge should respect.
Source: Barclaycard Payments survey, May 2023 (2,000 diners, 200 restaurant owners), reported by The Caterer; Zonal and CGA no-show research, September 2021; CMA unfair contract terms guidance (CMA37, updated 22 July 2026); all read 2026-10-01. Our test is in tests/covers/tools-check.txt.
The CMA's unfair contract terms guidance was updated on 22 July 2026 with new worked examples on cancelled bookings and deposits, so a no-show policy written against the 2015 guidance should be re-read against the new one; the test it applies is whether the charge reflects the trader's actual loss and was agreed before the booking.
Source: CMA unfair contract terms guidance CMA37 (published 31 July 2015, updated 22 July 2026) and GOV.UK short guide for businesses; Consumer Rights Act 2015 Part 2 and Schedule 2; Barclaycard Payments survey May 2023 via The Caterer; all read 2026-10-01.
Staff, rotas and tips
A pub open Monday to Thursday 12:00 to 23:00 (11 hours), Friday and Saturday 12:00 to 24:00 (12 hours) and Sunday 12:00 to 22:00 (10 hours) is staffed for 4 x 11 + 2 x 12 + 10 = 78 hours a week. One trained first-aider working Thursday 17:00 to 23:00 (6), Friday 16:00 to 24:00 (8), Saturday 16:00 to 24:00 (8) and Sunday 12:00 to 22:00 (10) covers 32 hours, 41.0% of the week, leaving 46 hours with nobody trained. Over 52 weeks that is 2,392 uncovered hours of 4,056; if she is away four weeks, cover falls to 1,536 hours, 37.9%.
Source: HSE, First aid at work: what employers need to do (hse.gov.uk/firstaid/what-employers-need-to-do.htm), read 28 October 2026; HSE, First aid legislation page (hse.gov.uk/firstaid/legislation.htm), read 28 October 2026. We did not read the Health and Safety (First-Aid) Regulations 1981 themselves, the L74 guidance, the INDG214 leaflet, or any training provider's course length or price, and the opening hours and rota are invented for the example.
A 20-year-old apprentice on 30 hours a week costs £240.00 a week at £8 and £325.50 a week at £10.85 once the first year is done, a rise of £85.50 a week, or £4,446 over 52 weeks. If they turn 21 in year two, the same hours at £12.71 cost £381.30 a week.
Source: GOV.UK, "National Minimum Wage and National Living Wage rates" (from April 2026, 21 and over £12.71, 18 to 20 £10.85, under 18 £8, apprentice £8; the apprentice rate applies to apprentices under 19, or 19 or over in the first year; after the first year the rate for their age applies) and GOV.UK, "Pay and conditions for apprentices" (pay at least the minimum wage; time off for training must be paid; same conditions as other employees in similar roles, including paid holiday). Read 27 October 2026. Hours limits, funding and how a first year is counted in unusual cases were not on the pages read.
At £12.71 an hour, a bar worker on 24 hours earns £305.04 a week, so one-tenth is £30.50 and an £85.00 shortfall takes three pay days (£30.50, £30.50, £24.00). On 40 hours (£508.40) the cap is £50.84 and it takes two (£50.84, £34.16). On 12 hours (£152.52) the cap is £15.25 and it takes six (five of £15.25 = £76.25, then £8.75). Paid monthly, the 24-hour worker's pay is £1,321.84 and the cap £132.18, so the whole £85.00 fits in one pay day.
Source: legislation.gov.uk, Employment Rights Act 1996, section 13 (right not to suffer unauthorised deductions: statutory provision, relevant contract term, or prior written consent), section 17 (definitions of retail employment, cash shortage and retail transaction) and section 18 (limit of one-tenth of gross wages on a pay day; deduction or first of a series made within twelve months of the employer establishing, or ought reasonably to have established, the shortage); GOV.UK, National Minimum Wage and National Living Wage rates (£12.71 for 21 and over from April 2026); all read 26 October 2026. We did not read section 20 (final instalments of wages), the GOV.UK page on deductions (it returned a not-found error) or HMRC guidance on how deductions interact with minimum wage pay.
At £12.71 an hour, one bar worker on 24 hours a week is paid £305.04, which is £209.04 above the £96 weekly threshold, so employer NI at 15% is £31.356 a week, £1,630.51 over 52 weeks. Twelve of them cost £19,566.14 a year, so the £10,500 allowance covers 6.44 workers' worth, leaves £9,066.14 to pay, and is used up in week 28 (27 weeks cost £10,159.34, 28 weeks £10,535.62). A team of five costs £8,152.56 and never uses the whole allowance.
Source: GOV.UK, Employment Allowance (claim-employment-allowance, "up to £10,500", applied each payroll until used up or the tax year ends), GOV.UK, Employment Allowance eligibility page, and GOV.UK, how to claim page (Employment Payment Summary indicator), and GOV.UK, Rates and thresholds for employers 2026 to 2027 (updated 1 September 2026: 15% employer rate, £96 a week secondary threshold, Employment Allowance £10,500); all read 24 October 2026. The "when to claim" and "previous years" sections were not in the text we could read.
At an assumed £12.00 an hour over 52 weeks, 16 hours a week earns £9,984 (under the £10,000 trigger) but 17 hours earns £10,608 (over it). For the 17-hour worker the qualifying band is £10,608 - £6,240 = £4,368, so 8% is £349.44 a year and your 3% share is £131.04. At 30 hours it is £998.40 in total and £374.40 from you.
Source: GOV.UK, Workplace pensions: joining a workplace pension (www.gov.uk/workplace-pensions/joining-a-workplace-pension) and What you, your employer and the government pay (www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay): auto-enrolment for workers aged 22 to State Pension age earning at least £10,000 a year; employer need not contribute at £520 a month, £120 a week or £480 over 4 weeks or less; 8% total, 3% employer, 5% employee; band £6,240 to £50,270; delay of up to 3 months. Read 21 October 2026.
At £2,500 for every day not properly insured, a policy bought 12 days after the first shift leaves 12 x £2,500 = £30,000 of fines; 30 days is £75,000; 90 days is £225,000; a full 365 days is £912,500. Add the £1,000 fine for not displaying the certificate and the 30-day case is £76,000.
Source: GOV.UK, Employers' liability insurance (www.gov.uk/employers-liability-insurance): must have it as soon as you become an employer; at least £5 million cover from an authorised insurer; fine of £2,500 for every day not properly insured; certificate must be displayed or shown to inspectors, £1,000 fine if not; exemptions for family-only and overseas-based employees. Read 20 October 2026.
A staff night costing £2,310 with 14 staff and 4 partners attending is 18 people and £128.33 a head, £21.67 under the line and £390 under a £2,700 ceiling. Counting the 14 staff alone it would be £165 a head, £15 over. A summer barbecue at £45 a head added to a £128.33 Christmas party is £173.33 a head across the year, £23.33 over £150.
Source: GOV.UK, "Expenses and benefits: social functions and parties: What's exempt" (a party or similar social function must be open to all employees, be annual, such as a Christmas party or summer barbecue, and cost £150 or less per person; applies to online or virtual parties; separate parties are fine if all employees can attend one; several annual events are exempt if their combined cost is no more than £150 per head; salary sacrifice must be reported). Read 2026-10-13.
A bar worker aged 21 or over, on 20 hours a week at the £12.71 minimum, earns £254.20. If she must buy £28 of required kit and it counts against her pay, her minimum wage pay for that week is £226.20, or £11.31 an hour, which is £1.40 an hour under the rate. The £28 has to be repaid, or the kit supplied free, for the pay to stay at or above £12.71.
Source: HMRC National Minimum Wage manual NMWM11220, Deductions and payments from workers: uniforms (required items bought from the employer or from a third party, by payment or deduction, always reduce minimum wage pay; optional items paid for do not, but a deduction for them does; charges for damage, loss or non-return do not reduce pay if they arise from misconduct and are a contractual requirement; last updated 28 September 2026); NMWM11020, deductions: general approach (an employer's third-party link counts as the employer; a deposit deducted in one week reduces pay that week and the refund counts in the week it is paid, with no reallocation). The page does not mention till shortages or breakages. Read 9 October 2026.
One bar worker's rota over 12 weeks (14, 20, 16, 12, 22, 18, 16, 14, 20, 18, 16, 14 hours) adds up to 200 hours, an average of 200 / 12 = 16.67 hours a week. At £12.71 an hour that is 200 x £12.71 = £2,542.00, or £211.83 a week in pay. 16.67 sits inside the government's preferred 8 to 20 hour threshold range.
Source: GOV.UK consultation page, Make Work Pay: ending one-sided flexibility, reforms of zero hours and similar contracts (opened 2 June 2026, closed 25 August 2026; measures "have not yet taken effect"), read 6 October 2026; GOV.UK Regulatory Policy Committee opinion on the right to guaranteed hours (12-week preferred reference period, preferred threshold range 8 to 20 hours), read 6 October 2026; GOV.UK minimum wage rates April 2026, read 6 October 2026.
For one 20-hour week at minimum wage, we worked out the employer's cost with employer National Insurance: £160.00 for a worker under 18 or an apprentice, £217.00 for an 18 to 20 year old, and £277.93 for someone aged 21 or over (£254.20 pay plus £23.73 National Insurance). The step at 21 is £60.93 a week, which is £3,168.36 over 52 weeks.
Source: GOV.UK, National Minimum Wage and National Living Wage rates, and Who gets the minimum wage, read 5 October 2026; GOV.UK, Employer rates and thresholds 2026 to 2027, read 5 October 2026; GOV.UK, Maximum weekly working hours, Rest breaks at work (young workers), and Night working hours, read 5 October 2026; Licensing Act 2003 section 153 on legislation.gov.uk, read 5 October 2026.
At the £12.71 National Living Wage, the 80% rule beats the £123.25 flat rate below £154.06 a week, which is 12.1 hours; so a 10-hour bar worker is owed £101.68 a week in SSP and a 12-hour worker £122.02, while anyone on 16 hours or more is owed the full £123.25 (we calculated this for 8, 10, 12, 16, 20 and 30 hours).
Source: GOV.UK, Statutory Sick Pay overview, What you'll get, and Eligibility pages, read 5 October 2026; GOV.UK, Employer's guide to Statutory Sick Pay, read 5 October 2026; GOV.UK, National Minimum Wage and National Living Wage rates, read 5 October 2026; Employment Rights Act 2025 as commenced for SSP from 6 April 2026.
We wrote this questionnaire of 5 questions and 6 outcomes from the rules set out in 2 of our guides and the sources each outcome names. Of the 65 routes through the five questions, 32 end at the deductions outcome, because taking card fees or an admin charge out of tips outranks every other answer. Only cash a worker keeps without a steer from the venue stops after one question.
Source: Employment Rights Act 1996, sections 27C and 27I, on legislation.gov.uk; statutory code of practice on fair and transparent distribution of tips, paragraphs 9 and 10; GOV.UK, Tips at work; all read 2 October 2026.; Employment Rights Act 1996, sections 27C(6), 27D and 27K, on legislation.gov.uk; statutory code of practice on fair and transparent distribution of tips, paragraph 2; both read 2 October 2026.; Employment Rights Act 1996, sections 27G and 27K, on legislation.gov.uk, read 2 October 2026.; Employment Rights Act 1996, sections 27D, 27G, 27I and 27J, on legislation.gov.uk; statutory code of practice on fair and transparent distribution of tips, paragraph 18; both read 2 October 2026.; Employment Rights Act 1996, sections 27F, 27G, 27I and 27J, on legislation.gov.uk; HMRC, Guidance on tips, gratuities, service charges and troncs (E24), as set out in our guide; read 2 October 2026.; Employment Rights Act 1996, sections 27C, 27D, 27G, 27H, 27I and 27J, on legislation.gov.uk; statutory code of practice on fair and transparent distribution of tips (GOV.UK); GOV.UK, Tips at work; all read 2 October 2026.; each outcome names its source, and the linked guide shows the working.
Free tool: Does this payment count as a tip, and who gets it? Five questions for a pub or restaurant
HMRC's guidance says National Insurance is due on tips an employer pays to staff or allocates between them, and always on a mandatory service charge, but not on tips shared out by a troncmaster the employer does not direct; on £48,000 a year of card tips shared by 12 staff at the 2026/27 rates, that is £7,200 of employer National Insurance at 15% and £320 a worker at 8%.
Source: HMRC, Guidance on tips, gratuities, service charges and troncs (E24, updated 18 July 2025), and Rates and thresholds for employers 2026 to 2027 (updated 1 September 2026), on GOV.UK; Employment Rights Act 1996, section 27C, on legislation.gov.uk; all read 2 October 2026.
Rolled-up holiday pay has been lawful for leave years starting on or after 1 April 2024, but only for irregular hours and part-year workers: it is a 12.07% uplift on all pay for work done, paid at the same time and shown on the payslip, so a casual on £12.71 an hour who earns £940.54 in December 2026 gets £113.52 of holiday pay with it and accrues 8 hours of leave.
Source: Working Time Regulations 1998, regulations 15B, 15F and 16A, on legislation.gov.uk; Department for Business and Trade, Holiday pay and entitlement reforms from 1 January 2024 (GOV.UK, updated 1 April 2024); GOV.UK, National Minimum Wage and National Living Wage rates; all read 2 October 2026.
A 310-hour rota for nine people at the £12.71 National Living Wage costs £3,940 gross and £4,906 all-in once employer NI, pension and holiday accrual are added, 24% on top of the hourly rate; at 900 covers that is £5.45 a cover before anyone has cooked anything.
Source: GOV.UK rates and thresholds for employers 2026 to 2027 (employer NI 15% above £96 a week, Employment Allowance £10,500, NLW £12.71 from 1 April 2026); DWP written statement HCWS1206, 18 December 2025 (auto-enrolment trigger £10,000 and lower limit £6,240 frozen for 2026/27); all read 2026-10-01. Our test is in tests/covers/tools-check.txt.
An adult worker is entitled to 11 hours' rest between working days, so bar staff who finish a close at 12:30am should not start again before 11:30am; a shift of more than 6 hours carries one uninterrupted 20-minute break, and a worker aged 16 or 17 gets 12 hours between shifts and a 30-minute break after 4.5 hours, and cannot work more than 8 hours a day or 40 a week.
Source: GOV.UK, Rest breaks at work (overview, taking breaks, compensatory rest, young workers), Maximum weekly working hours, and Night working hours; GOV.UK consultation "Make Work Pay: ending one-sided flexibility", published 2 June 2026 and updated 12 August 2026; all read 1 October 2026.
In 2026 Boxing Day is a Saturday, so the bank holidays in England and Wales are Friday 25 December, Monday 28 December and Friday 1 January 2027; a Temporary Event Notice for a party on Friday 18 December must reach the council by Thursday 3 December and one for Christmas Eve by Wednesday 9 December, and tips taken in December must reach staff by 31 January 2027.
Source: GOV.UK, UK bank holidays; GOV.UK, Holiday entitlement; Acas, Bank holidays and Christmas (page dated 1 October 2026); GOV.UK, Temporary Events Notice, and Licensing Act 2003 sections 100A, 107, 172 and 193 with the legislation.gov.uk list of licensing hours orders; GOV.UK, National Minimum Wage and National Living Wage rates; GOV.UK, Rest breaks at work; Competition and Markets Authority, Writing a fair contract for customers (GOV.UK, updated 22 July 2026); statutory Code of Practice on fair and transparent distribution of tips, paragraph 33; all read 1 October 2026.
We wrote this list of 23 steps in 5 stages from the rules set out in 5 of our guides and the official pages each step names. Three of the 23 steps have a first-day deadline on GOV.UK: the right to work check, which must be done before the person is employed, the principal written statement, and the information on sick pay, leave and notice. The longest period on the list is the 2 months allowed for the wider written statement.
Source: GOV.UK, Checking a job applicant's right to work, read 1 October 2026; GOV.UK, Penalties for employing illegal workers, read 1 October 2026; GOV.UK, Employers' liability insurance, read 1 October 2026; GOV.UK, National Minimum Wage and National Living Wage rates, read 1 October 2026; GOV.UK, Written statement of employment particulars, read 1 October 2026; GOV.UK, Tell HMRC about a new employee, read 1 October 2026; GOV.UK, Rest breaks at work; GOV.UK, Rest breaks at work: young workers; Night working hours; Licensing Act 2003, section 153 (legislation.gov.uk, read 1 October 2026); GOV.UK, Night working hours; GOV.UK, Food safety: your responsibilities, read 1 October 2026; Food Standards Agency, Allergen guidance for food businesses (GOV.UK, updated 17 July 2026), read 1 October 2026; Food Information Regulations 2014; Food Standards Agency allergen guidance; Food Standards Agency, Allergen information for non-prepacked foods: best practice, 24 February 2025; Food Standards Agency guidance on prepacked for direct sale food, in force 1 October 2021; Employment (Allocation of Tips) Act 2023 and statutory code of practice; GOV.UK, Workplace pensions: employers and eligible staff, read 1 October 2026; each step names its source, and the linked guide shows the working.
On 1 October 2026 a 14-person pub team cost £40 a month on RotaCloud Standard (a flat fee for 11 to 20 people), £41.86 on Planday Starter (£2.99 per user) and £50.40 on Deputy Lite paid monthly (£3.60 per user, before tax); with RotaCloud's £18 clocking-in add-on its price becomes £58, the dearest of the three.
Source: RotaCloud pricing page (rotacloud.com/pricing), Deputy UK pricing page (deputy.com/gb/pricing) and Planday UK pricing page (planday.com/uk/pricing), each read in a browser render on 1 October 2026. Deputy's monthly-billing prices are from the offer data in the same page; its Annual tab is the one shown by default.
Full guide: Rota app prices for a pub team: RotaCloud, Deputy and Planday compared for 14 staff
The statutory code of practice turns the Act into five concrete duties: pass on 100% of qualifying tips with no deductions but tax, pay them by the end of the month after the month they were received, keep a written policy and three years of records if tips arrive more than occasionally, and show a worker their record on request, which they may make once a quarter.
Source: Employment (Allocation of Tips) Act 2023 and the statutory Code of Practice on fair and transparent distribution of tips (GOV.UK, in force 1 October 2024), read 2026-10-01; Employment Rights Act 1996 s27J, read on legislation.gov.uk 2026-10-02.
Allergens, licensing and rates
A pub with 14 staff, an assumed 7 new starters a year, 30 minutes of refresher per existing person, 45 minutes of day-one instruction and 30 minutes of follow-up per starter, and 2 people responsible for the food safety procedure writes 14 + 7 + 7 + 2 = 30 training entries a year. The instruction time is 14 x 30 = 420 minutes plus 7 x (45 + 30) = 525 minutes, 945 minutes in all, which is 15 hours 45 minutes a year (945 / 60 = 15.75).
Source: legislation.gov.uk, Regulation (EC) No 852/2004 Annex II, Chapter XII Training (legislation.gov.uk/eur/2004/852/annex/II), latest available revised version, read 30 October 2026, for the three duties on food business operators and the amendment of point 3 on 31 December 2020. We tried the Food Standards Agency and GOV.UK food hygiene training pages today and they returned not-found, so we did not read any official statement on certificates, course levels, refresher intervals or how soon after a start date instruction must happen, and we do not state them. The 14 staff, 7 starters and every minute figure are our own assumptions.
A pub with 14 outlets, 3 chosen as sentinel outlets, 4 little-used outlets, 2 cold tanks and 2 showers writes 36 monthly hot readings (3 x 12), 36 monthly cold readings (3 x 12), 4 tank checks (2 x 2), 8 shower cleans (2 x 4) and 208 weekly flushes (4 x 52): 292 entries a year. Running the taps for those checks takes 3 x 1 + 3 x 2 = 9 minutes a month; at an assumed 2 minutes a flush, the weekly flushing is 4 x 2 x 52 = 416 minutes, 6 hours 56 minutes a year. A 1,500 litre cold tank against 900 litres of daily use holds 1,500 / 900 = 1.67 days, against HSE's "just enough for 1 day's usage".
Source: HSE, Hot and cold water systems - things to consider (hse.gov.uk/legionnaires/things-to-consider.htm), read 29 October 2026, for the 20°C, 50°C and 60°C figures, monthly sentinel outlet checks, 6-monthly and annual tank checks, weekly flushing of infrequently used outlets and quarterly showerhead cleaning; HSE, Legionnaires' disease index page (hse.gov.uk/legionnaires/), read 29 October 2026, for "Employers and those in control of premises must assess and manage sources of risk". We did not read the Approved Code of Practice L8 or HSG274 Part 2 in full, the HSE page on who may carry out the assessment (it returned not-found) or any rule on written records. The things-to-consider page does not mention pubs, so the 14-outlet pub, the flush time and the outlet counts are our own assumptions.
A kitchen with 4 fridges and 2 hot-hold units, each read twice a day for 7 days, should hold 6 x 2 x 7 = 84 readings a week. If the log has 71 entries, 84 - 71 = 13 are missing, which is 13 / 84 = 15.5% of the readings. Food put on hot display at 12:10 must be off or reheated before 14:10; chilled food put out at 11:30 has a four-hour window ending at 15:30.
Source: legislation.gov.uk, The Food Safety (Temperature Control) Regulations 1995, SI 1995/2200 (www.legislation.gov.uk/uksi/1995/2200/made): regulation 4(1) (8°C, England and Wales), regulation 7(1) (four-hour display defence), regulation 8 (63°C hot holding), regulation 9(2) (two-hour defence), regulation 13(1) (Scotland). Read 23 October 2026, as originally made; the page shows no later amendments.
For a team of 12, two training records each (a fire induction date and a last evacuation drill date) is 12 x 2 = 24 records. If a check of the staff files finds 17, then 24 - 17 = 7 are missing, which is 7 / 24 = 29.2% of the records. If the 4 starters in the last year account for 5 of the 7 gaps, the other 2 gaps sit with 8 longer-serving staff.
Source: GOV.UK, Fire safety in the workplace: your responsibilities (www.gov.uk/workplace-fire-safety-your-responsibilities) and Fire risk assessments (www.gov.uk/workplace-fire-safety-your-responsibilities/fire-risk-assessments): the responsible person, the duty to carry out and regularly review a fire risk assessment and keep a written record, the five steps, staff information, instruction and training, and enforcement by the fire and rescue authority. Read 22 October 2026.
Applying on Monday 2 November 2026, the 14-day consultation runs Tuesday 3 November to Monday 16 November, and the 14-day decision window runs Tuesday 17 November to Monday 30 November. Applying on Monday 7 December 2026 the same count ends on Monday 4 January 2027 before any public-holiday adjustment. At the capped fees, a licence taken new and renewed once costs at most £500 + £350 = £850 over up to four years.
Source: GOV.UK, "Pavement licences: guidance" (England; published 2 April 2024). Fees capped at £500 for first-time applications and £350 for renewals; public consultation period of 14 days starting the day after the application is sent, excluding public holidays; determination period of 14 days beginning the day after the consultation ends; a licence deemed granted if the council does not decide in time, with a maximum limit of two years; a notice affixed to the premises on the day of application. Read 16 October 2026.
Using P = D + (D x V) at the alcohol duty rates from 1 February 2026, the lowest legal price is 54p for a draught pint of 4% beer (£19.45 per litre of alcohol, 0.02272 litres), 48p for a 440ml can at 4% (£22.58 rate) and 41p for a 25ml single of 40% spirit (£33.99 rate), each rounded up to the penny as the order requires.
Source: legislation.gov.uk, The Licensing Act 2003 (Mandatory Licensing Conditions) Order 2010, Schedule as amended (irresponsible promotions, free tap water, age verification, small measures), including the Amendment Order 2026 (SI 2026/1022, digital ID from 15 September 2026); The Licensing Act 2003 (Mandatory Conditions) Order 2014, Schedule (permitted price P = D + (D x V), rounding up to the nearest penny); GOV.UK, Alcohol Duty rates from 1 February 2026 (draught 3.5% to under 8.5% at £19.45, standard at £22.58, spirits over 22% at £33.99 per litre of pure alcohol). All read 7 October 2026.
Regulation 11 of the Food Information Regulations 2014 sets one penalty for an allergen information offence, a fine not exceeding level 5, and section 85 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 turned every level 5 fine of £5,000 or more into a fine of any amount from 12 March 2015. A pub with a 30-dish menu and 14 allergens keeps 30 x 14 = 420 matrix cells right, and if it changes 3 products a month it has 3 x 12 = 36 changes a year that each need the affected rows re-checked.
Source: Food Information Regulations 2014 (SI 2014/1855), regulations 5, 9, 10 and 11, on legislation.gov.uk; Legal Aid, Sentencing and Punishment of Offenders Act 2012, section 85, on legislation.gov.uk; Food Safety Act 1990, sections 14 and 35, on legislation.gov.uk; all read 6 October 2026.
A 21-year-old working 30 hours a week on £12.00 an hour has base pay of £360.00, against a minimum of 30 x £12.71 = £381.30; that is £21.30 short each week, £1,107.60 over 52 weeks, even if £35 a week of tips takes the payslip total to £395.00.
Source: HMRC National Minimum Wage manual NMWM09340 (tips, gratuities, service charges and cover charges do not count towards national minimum wage pay from 1 October 2009); GOV.UK national minimum wage rates (April 2026: £12.71 aged 21 and over, £10.85 aged 18 to 20, £8.00 under 18 and apprentice); Acas guidance on tips and service charges; all read 2026-10-06.
To open on Saturday 5 December 2026 a venue has to be registered with its council by Saturday 7 November 2026, 28 days earlier; registration costs nothing, and a pub taken over on that date needs a new registration from the new operator even though the same kitchen is in use.
Source: GOV.UK, "Register a food business" (28 days before trading; premises, mobile units and online); Regulation (EC) 852/2004 Article 6(2) as retained in UK law, legislation.gov.uk; Milton Keynes City Council, "How to register a food business establishment" (no fee; councils cannot refuse; change of operator; closure); all read 2026-10-06. The opening date and venues are invented.
We worked three typical venues through the 200-person test using the statutory guidance's rule that staff and land such as a beer garden count; a gastropub with 110 seats inside, 70 on the terrace and 20 staff on a summer Saturday reaches exactly 200 and is in scope, a town pub at 188 on its usual peak is out unless a busier night is reasonable to expect, and a 24-room hotel hosting a 120-guest wedding reaches 226.
Source: Terrorism (Protection of Premises) Act 2025 sections 2, 5, 9, 18 and 37 and Schedule 1 on legislation.gov.uk; Terrorism (Protection of Premises) (Notification Requirements) Regulations 2026 (SI 2026/793) on legislation.gov.uk; GOV.UK, Terrorism (Protection of Premises) Act 2025 statutory guidance (updated 25 August 2026); all read 5 October 2026.
We wrote this questionnaire of 4 questions and 8 outcomes from the rules set out in 5 of our guides and the sources each outcome names. Five of the eight outcomes are reached in two questions or fewer. Only a one-off event that fits the yearly limit is asked a third question, the count of clear working days, and that one answer separates a £21 standard notice from a late notice and from no notice at all.
Source: GOV.UK, Entertainment licensing; PPL PRS, Music licence cost, and Pubs and bars; read 2 October 2026; GOV.UK, Entertainment licensing, and Temporary Events Notice (England and Wales); PPL PRS, Pubs and bars; read 2 October 2026; GOV.UK, TV Licence; GOV.UK, Entertainment licensing; PPL PRS, Pubs and bars; read 2 October 2026; GOV.UK, Pavement licences: guidance (published 2 April 2024, applies to England), read 2 October 2026; GOV.UK, Temporary Events Notice (England and Wales); GOV.UK, Alcohol licensing fee levels; Licensing Act 2003, section 41A; read 2 October 2026; GOV.UK, Temporary Events Notice (England and Wales), read 2 October 2026; each outcome names its source, and the linked guide shows the working.
For a pub with a £40,000 rateable value, the 2026/27 bill at the 38.2p small business hospitality multiplier is £15,280 before any other relief; in 2025/26 the same pub paid 49.9p less 40% relief, £11,976, so the end of the capped relief has raised its bill by £3,304 despite the "permanent tax cut" label.
Source: Bristol City Council and other billing authorities' 2026/27 multiplier pages (small business RHL 38.2p, standard RHL 43p, small business 43.2p, standard 48p, high value 50.8p); GOV.UK guidance on qualifying retail, hospitality or leisure hereditaments; UKHospitality on the 2026 revaluation; all read 2026-10-01. The 2025/26 comparison uses the 49.9p small business multiplier and the 40% RHL relief capped at £110,000 per business.
An appeal against a food hygiene rating must be made in writing within 21 days of being notified, weekends and public holidays included, and the result comes within 21 days from an officer who did not give the rating; ratings of 0 to 4 are published 3 to 5 weeks after the inspection, and a re-rating inspection can only be requested once the rating has been accepted and the faults fixed.
Source: Food Standards Agency, Food Hygiene Rating Scheme guidance for businesses, published on GOV.UK and updated 30 June 2026, read 1 October 2026.
A pub needs a TV Licence, £180 a year on 1 October 2026, if it shows or records live TV on any channel or service or uses BBC iPlayer; one licence covers a single premises, a hotel or inn pays one £180 fee for up to 15 rooms with a set and £180 more for every further five rooms or fewer, and using a television without a licence is an offence with a fine of up to £1,000.
Source: TV Licensing, TV Licence for businesses and organisations, Hospitality, Hotels hostels mobile units holiday lets and campsites, and its streaming services FAQ (tvlicensing.co.uk); GOV.UK, TV Licence; Communications Act 2003 section 363 on legislation.gov.uk; PPL PRS, Pubs and bars, and PRS for Music Tariff P 2026.10 (pplprs.co.uk); all read 1 October 2026.
An allergen matrix has one row for each dish and 14 columns, one for each allergen listed in Annex II of the food information regulation; the Food Standards Agency's best practice guidance says written allergen information should be easily available for non-prepacked food and that the specific nut or cereal should be named, so the cell reads "almond" or "wheat, barley", not a tick.
Source: Regulation (EU) No 1169/2011 Annex II as kept in UK law (legislation.gov.uk); Food Standards Agency, Allergen information for non-prepacked foods: best practice (GOV.UK, dated 24 February 2025; England, Wales and Northern Ireland); Food Standards Agency, Allergen guidance for food businesses (GOV.UK, updated 17 July 2026); all read 1 October 2026.
On the tariffs in force on 1 October 2026, a pub with a radio, a television, a weekly music quiz and a monthly band pays £1,709.64 a year plus VAT for TheMusicLicence, which is £2,051.57 with VAT; the radio alone is £364.62 plus VAT (£204.19 to PPL and £160.43 to PRS for Music), and each music quiz adds £20.82, so 50 quizzes cost £1,041.
Source: PPL PRS, Music licence cost and Pubs and bars pages (cost examples dated February and September 2026); PRS for Music Tariff P 2026.10, effective 1 October 2026; PPL tariff PPLPP210, background music in pubs, bars, restaurants, cafes and hotels, effective 1 January to 31 December 2026; PPL tariff PPLPP003, pop and music quizzes, effective 1 October 2026 to 30 September 2027; all on pplprs.co.uk, read 1 October 2026.
The labelling rule applies to food packed on the premises before the customer asks for it, such as the sandwiches in the chiller, and not to the plate cooked to order; for the plate, the law requires the allergen information to be available in writing or, if given verbally, signposted in writing, and allergen fines of £44,000 to £45,000 against operators were reported between May and October 2025.
Source: Food Standards Agency allergen guidance for food businesses and the FSA's introduction to allergen labelling for prepacked for direct sale food (in force 1 October 2021), as recorded in data/sectors/hospitality.json; the PPDS page (published 18 January 2021, last updated 17 July 2026) re-read on GOV.UK on 2026-10-02, including its sections on what the label must show and on distance selling.
A personal licence in England and Wales costs £37 and has had effect indefinitely, with no renewal, since 1 April 2015; the Licensing Act 2003 gives the council no fixed time to issue it, but the basic DBS certificate (£21.50) must have been issued no more than one calendar month before the application arrives, and the police have 14 days to object where the applicant has a relevant conviction.
Source: Licensing Act 2003 sections 19, 37, 38, 41, 115, 117, 120, 127, 129, 132, 132A and 135, the Licensing Act 2003 (Personal licences) Regulations 2005 regulation 7, and the Licensing Act 2003 (Fees) Regulations 2005 Schedule 6 (as made), all on legislation.gov.uk; GOV.UK, Alcohol licensing (Home Office, updated 8 August 2025); GOV.UK, Accredited personal licence qualification providers (updated 12 June 2025); GOV.UK, Request a basic DBS check; all read 1 October 2026.
A premises licence in England and Wales costs £100 to £635 to apply for and £70 to £350 a year, by rateable value band; a venue in Band C (£33,001 to £87,000) pays £315 and then £295 a year, due on the anniversary of the grant, and a Band D or E venue used mainly for drinking on the premises pays two or three times the fee, up to £1,905 and £1,050 a year.
Source: GOV.UK, Alcohol licensing fee levels (main fee levels) and Premises licence (England and Wales); Licensing Act 2003 (Fees) Regulations 2005, regulations 2 to 5 and Schedules 1 and 6, and Licensing Act 2003 sections 55 and 55A, on legislation.gov.uk; GOV.UK, Revaluation of business rates; Bristol City Council and North Northamptonshire Council fee pages (the latter updated 4 September 2026); all read 1 October 2026.
A premises licence transfer in England and Wales costs £23 and can take effect the moment the council receives an application that asks for immediate effect with the holder's consent; the police have 14 days from being notified to object, and if the licence has lapsed because the holder died or became insolvent, a transfer application made no later than 28 days after the lapse reinstates it.
Source: Licensing Act 2003 sections 1, 27, 37, 38, 42, 43, 44, 46, 47, 50 and 193 (revised text); the Licensing Act 2003 (Hearings) Regulations 2005, Schedule 1; the Licensing Act 2003 (Fees) Regulations 2005, regulation 5 and Schedule 6 (as made); all on legislation.gov.uk; GOV.UK, Alcohol licensing (Home Office) and Premises licence (England and Wales); all read 1 October 2026.
We wrote ten questions from the rules set out in 8 of our guides; for 4 of the ten the answer that is in order is "no", so the check cannot be passed by ticking yes. The first asks: Are all tips and service charges paid to staff in full by the end of the month after you received them? Since 1 October 2024 an employer must pass on 100% of qualifying tips with no deductions but tax, and pay them by the end of the month after the month they were received.
Source: Employment (Allocation of Tips) Act 2023 and statutory code of practice; GOV.UK, Rest breaks at work; CMA unfair contract terms guidance (CMA37); Consumer Rights Act 2015, Part 2; CMA unfair contract terms guidance (CMA37); Food Standards Agency, Allergen information for non-prepacked foods: best practice; Food Standards Agency guidance on prepacked for direct sale food; Digital Markets, Competition and Consumers Act 2024; CMA guidance CMA208; Licensing Act 2003, sections 100 and 107; GOV.UK, Temporary Events Notice; Licensing Act 2003, section 55A; Licensing Act 2003 (Fees) Regulations 2005; each rule is set out with its source in the guide the question links to. The test record is in tests/readiness/tools-check.txt.
A Temporary Event Notice costs £21 and must reach the council at least 10 clear working days before the event, so for an event on Saturday 12 December 2026 the last working day to give it is Friday 27 November 2026; one premises may have 15 notices covering no more than 21 days in a calendar year, and an event that runs past midnight uses two of those days.
Source: GOV.UK, Temporary Events Notice (England and Wales); Licensing Act 2003 sections 100, 100A, 101, 107 and 193 on legislation.gov.uk; GOV.UK bank holidays for England and Wales; all read 1 October 2026.
Running the venue
A £5.50 takeaway toastie includes £0.92 of VAT (£5.50 / 6), so 120 sold a week carries £110 of VAT, £5,720 over 52 weeks, and treating them as zero-rated would leave that sum unpaid. A £3.20 takeaway latte includes £0.53. A cold £4.50 sandwich that meets none of the tests carries £0.
Source: GOV.UK, HMRC internal manual, VAT Food, VFOOD4220 "Hot and cold take-away food: is the supply one of hot take-away food and drink for VAT purposes?" (precondition that the food or any part of it is hot when provided, plus five tests; changes effective from 1 October 2012) and VFOOD4320 "toasted sandwiches and similar products" (toasted sandwiches, heated baguettes, grilled paninis and toasted ciabattas treated as hot; Sub One Ltd, t/a Subway, tribunal, Upper Tribunal and Court of Appeal outcomes). Both read 19 October 2026.
Four full-timers at 37.5 hours and twelve part-timers averaging 16 hours is 342 hours a week, which is 9.12 full-time equivalents on a 37.5-hour week, so a micro-firm. Two more part-timers at 16 hours make 9.97; a third makes 10.4 and puts the pub in the 10-or-more group. From 11 October 2026 there are 171 days to 31 March 2027.
Source: GOV.UK, "Simpler recycling: workplace recycling in England" (rules in force from 31 March 2025; 10 or more FTE employees must comply; micro-firms with fewer than 10 FTE have until 31 March 2027; FTE counted across the whole business, part-timers pro-rated, volunteers, contractors and self-employed excluded; food, dry recyclables and residual waste separated; Environment Agency compliance notices). Read 11 October 2026.
A machine that takes £600 in stakes and pays £450 in prizes a week has net takings of £150, which is £1,950 over 13 weeks. At the 20% standard rate that is £390 for the quarter; if one game on the machine is in the 25% band, the same takings are £487.50, which is £97.50 more. At the 5% lower rate it would be £97.50.
Source: GOV.UK, "Machine Games Duty" and "How much you pay" (duty is charged on total net takings, being the amount charged to play less winnings paid out; type 1 at 20p or less to play and a prize of £10 or less 5%; type 2 21p to £5 with a prize of £11 or more 20%; all other types over £5 25%; a mixed machine pays the rate of the highest rated game on all takings; a return every 3 months and payment within 30 days of sending it; a pub tenant, not the premises licence owner, is responsible). Read 10 October 2026.
At 4.5% ABV a pint (568 ml) holds 0.02556 litres of pure alcohol. At the draught rate of £19.45 a litre that is 49.7p of duty; at the standard rate of £22.58 it would be 57.7p, so draught relief is worth 8.0p a pint. A 50-litre keg of 4.5% beer holds 2.25 litres of pure alcohol, so £43.76 of duty at the draught rate against £50.80 at the standard rate, a £7.04 difference across about 88 pints.
Source: GOV.UK, Alcohol Duty rates (rates updated 1 February 2026: beer 3.5% to 8.4% £22.58 standard and £19.45 draught per litre of pure alcohol; 1.3% to 3.4% £9.96 and £8.58); GOV.UK, Check if you can pay less Alcohol Duty on draught products (last updated 1 February 2026: container of 20 litres or more connected to a pump or gas-pressurised tap, under 8.5% ABV, draught rate is the default, full rate for takeaway with evidence given to the customer, repackaging only for approved producers or warehousekeepers). Both read 8 October 2026.
On the example hours for a small restaurant or pub (22.5 office hours a week, 15.5 of them on six jobs a tool can prepare, a quarter of each kept for checking), 11.6 hours a week could be handed over: 52% of the total, costing £8,021 a year at £15 an hour over 46 weeks.
Source: Arithmetic on the hours entered; the checking share is our stated assumption and can be changed. Rules behind what a person checks: Food Information Regulations 2014 (allergen information); Consumer Rights Act 2015 (fairness of deposit and cancellation terms)
We wrote this list of 26 steps in 5 stages from the rules set out in 10 of our guides and the official pages each step names. Three of the 26 steps carry a fixed date. The Temporary Event Notice for a party on Saturday 12 December 2026 is due by Friday 27 November, the notice for New Year's Eve by Monday 14 December, and December's tips must reach staff by 31 January 2027.
Source: Licensing Act 2003; GOV.UK, Temporary Events Notice (England and Wales); Licensing Act 2003, section 107; Licensing Act 2003, sections 100 and 100A; GOV.UK, Temporary Events Notice; Licensing Act 2003, section 193; GOV.UK bank holidays for England and Wales; GOV.UK, Temporary Events Notice (England and Wales); our no-show cost guide; CMA unfair contract terms guidance (CMA37, updated 22 July 2026); Consumer Rights Act 2015, Schedule 2; Consumer Rights Act 2015, Part 2; CMA unfair contract terms guidance (CMA37); CMA unfair contract terms guidance (CMA37); our function enquiry reply and quote template; Consumer Rights Act 2015, Schedule 2; CMA unfair contract terms guidance (CMA37); Zonal and CGA no-show research, September 2021; Regulation (EU) No 1169/2011 Annex II as kept in UK law; Food Standards Agency best practice guidance, 24 February 2025; Food Standards Agency allergen guidance for food businesses; Food Information Regulations 2014; our function quote terms; Food Standards Agency guidance on prepacked for direct sale food; Food Standards Agency best practice guidance, 24 February 2025; GOV.UK, Rest breaks at work; GOV.UK, Rest breaks at work: young workers; Night working hours; GOV.UK, Rates and thresholds for employers 2026 to 2027; GOV.UK, Checking a job applicant's right to work; Penalties for employing illegal workers; read 1 October 2026; GOV.UK, National Minimum Wage and National Living Wage rates, read 1 October 2026; Employment (Allocation of Tips) Act 2023 and statutory code of practice; Digital Markets, Competition and Consumers Act 2024; CMA guidance CMA208; each step names its source, and the linked guide shows the working.
On 1 October 2026 ResDiary's own pricing page showed only its add-ons (£10 to £35 a month) and a 1% surcharge on deposits and payments, with plan prices behind a form; a UK comparison site reported its tiers at £109 to £295 a month by booking volume plus a £99 setup fee, and Dojo Bookings was reported from £149 a month plus VAT on a 12-month minimum with Dojo card payments required; OpenTable and SevenRooms publish no UK price, and OpenTable's US tiers run US$149 to US$499 a month plus US$1 to US$1.50 per network cover.
Source: ResDiary pricing page (add-ons, 1% surcharge on deposits and payments, 3% on gift vouchers; plan prices behind a form), read 2026-10-01; Seatly UK comparison of ResDiary and Dojo (ResDiary verified 10 August 2026, Dojo 14 July 2026); BestBookingSystems and RestaurantBookingSystem.com pages on Dojo and OpenTable pricing; OpenTable UK site (quote only); data/seo/research/covers.md on Quandoo's UK exit on 30 September 2026; all read 2026-10-01. Desk check only: ResDiary's tier prices and Dojo's figures are as reported by the comparison sites named, and OpenTable's own pricing page refused our reader; ask each supplier for a written quote before deciding.
Every reply the writer produces stays under 120 words and never offers a discount, a free meal or a voucher in return for editing or removing the review, because an incentivised review is banned under the Digital Markets, Competition and Consumers Act 2024 fake-review rules in force since 6 April 2025, with penalties up to 10% of global turnover.
Source: CMA guidance on the DMCC Act 2024 fake reviews provisions (CMA208, April 2025), via data/sectors/hospitality.json; Price Bailey and Access Hospitality report on AI in UK hospitality, 2026 (operators use AI for review replies and "always check it"); all read 2026-10-01.
AEO Lookup editorial team
We write practical guides for people who run small UK firms, and we check every fact against its source on the date shown. Read how we review, or tell us if something has changed.