Who is exempt from the levy?

There are currently three main exemptions: premises that are primarily used for religious activities, small organisations with a NAV below £20,000, and organisations that are 100% staffed by volunteers. Church organisations are only exempt if they are solely used for worship.

The NAV threshold of £20,000 NAV means that smaller businesses will not be liable for the levy but can still benefit from wider BID services, such as cleansing and policing.