Even the most gormless of Labour politicians don’t try to persuade the electorate that taxation is a privilege – a glorious, much cherished opportunity to contribute to the greater good. Implicitly punitive, taxes are often levied on things that government wishes to discourage: smoking; drinking; latterly, carbon emissions. It follows that governments with severe, progressive tax regimes hope to discourage success, ambition, optimism, self-confidence, calculated risk-taking and a functional economy. That’s the big picture, but let’s get into the British weeds.
Under this government’s guidance, HMRC is undertaking a revaluation of British pubs. The idea is to raise business rates on those establishments that turn out to be located in appallingly ‘attractive locations’ – with, say, a nice view – or in suspiciously appealing ‘character properties’ – that is, in cozy, storied premises with wooden rafters and leather banquettes, rather than in cheap new-builds with sticky floors and a funny smell.
As one of the great improvements to the boozer since I first visited Britain in the 1970s has been an upgrade of the menu from salt and vinegar crisps and pickled eggs to a proper meal with miso butter, those gastropubs deemed to have ‘premium-priced menus’ and ‘well-planned facilities to maximise food income’ will be hammered. Because serving breakfast, afternoon tea and coffee or late-night drinks also puts you in the crosshairs for a hiked rates bill, pub owners taking the term ‘hospitality sector’ seriously make a big mistake. Ditto those providing car parks or children’s play areas.
