105-559: J D Wetherspoon (branded variously as Wetherspoon or Wetherspoons , and colloquially known as Spoons ) is a pub company operating in the United Kingdom and Ireland . The company was founded in 1979 by Tim Martin and is based in Watford . It operates the sub-brand of Lloyds No.1 bars, and 56 Wetherspoon hotels. Wetherspoon is known for converting unconventional premises, such as former cinemas and banks, into pubs. The company
210-416: A jukebox or dartboard ). By the 1970s, divisions between saloons and public bars were being phased out, usually by the removal of the dividing wall or partition. While the names of saloon and public bar may still be seen on the doors of pubs, the prices (and often the standard of furnishings and decoration) are the same throughout the premises. Most present day pubs now comprise one large room, although with
315-467: A mobile app from which customers can order food and drink to their table to avoid using the bar, even from outside the pub. Pub A pub (short for public house ) is in several countries a drinking establishment licensed to serve alcoholic drinks for consumption on the premises . The term first appeared in England in the late 17th century, to differentiate private houses from those open to
420-747: A HST may have a Provincial Sales Tax (PST), which are collected in British Columbia (7%), Manitoba (7%) and Saskatchewan (6%). Alberta and all three territories do not collect either a HST or PST. VAT was introduced in Chile in 1974 under Decreto Ley 825. From 1998 there was implemented a 18% tax. Since October 2003, the standard VAT rate has been 19%, applying to the majority of goods and some services. However certain items have been subjected to additional tax, for instance, alcoholic beverages (between 20.5= – 31.5% for fermented to distilled products), jewellery (15%), pyrotechnic items (50% or more for
525-503: A VAT Trustee if they: register and collect a Business Identification Number (BIN) from the NBR; submit VAT returns on time; offer VAT receipts; store all cash-memos; and use the VAT rebate system responsibly. VAT Mentors work in the VAT or Customs department and deal with trustees. The VAT rate is a flat 15%. VAT was introduced on 1 January 1997 and replaced 11 other taxes. The original rate of 15%
630-785: A Wetherspoons pub Yr Hen Orsaf The Old Station and received a National Railway Heritage Award in 2003. The first Wetherspoon pub in Northern Ireland was The Spinning Mill in Ballymena , County Antrim , which opened in 2000. The first Wetherspoons pub in the Republic of Ireland , The Three Tun Tavern, opened in Blackrock , County Dublin , in 2014. Another opened in Cork in 2015. The Three Tun Tavern closed in January 2022 after it
735-506: A business below the margin of profitability. The effect can be seen when VAT is cut or abolished. Sweden reduced VAT on restaurant meals from 25% to 12.5%, creating 11,000 additional jobs. VAT offers distinctive opportunities for evasion and fraud, especially through abuse of the credit and refund mechanism. VAT overclaim fraud reached as high as 34% in Romania. Exports are generally zero-rated , creating opportunity for fraud. In Europe,
840-469: A day, was increasing and that 39,404 pubs in England and Wales remained open at the end of June. There was regulation of public drinking spaces in England from at least the 15th century. In 1496, under, Henry VII, an act was passed, "against vagabonds and beggers" (11 Hen. VII c2), that included a clause empowering two justices of the peace, "to rejecte and put awey comen ale-selling in tounes and places where they shall think convenyent, and to take suertie of
945-456: A decade, it was imposed only on certain categories of goods and at differing rates. In 1994, VAT became universally imposed on production, wholesale, retain, and importation of all goods. In 2016, business tax was replaced with VAT nationwide. VAT's significance to China's tax revenues increased drastically after this. In 1993, a standard rate of 23% and a reduced rate of 5% for non-alcoholic beverages, sewerage, heat, and public transport
1050-651: A former public swimming pool, with many properties being listed buildings . Pubs are furnished thematically according to the heritage of the building or location, and have routinely won design awards. Wetherspoons has opened outlets in the passenger terminals of some UK airports, including Doncaster Sheffield Airport , Edinburgh Airport , Gatwick Airport , Heathrow Airport , and Stansted Airport , as well as at several major railway stations, including Leeds , Liverpool Lime Street , London Cannon Street , London Liverpool Street , and London Victoria . The main station buildings at Aberystwyth railway station were converted to
1155-537: A historic interiors list in order that they can be preserved. The pub took the concept of the bar counter to serve the beer from gin palaces in the 18th century. Until that time beer establishments used to bring the beer out to the table or benches, as remains the practice in (for example) beer gardens and some other drinking establishments in Germany. A bar might be provided for the manager or publican to do paperwork while keeping an eye on his or her customers, and
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#17327871807161260-516: A judge described as "the stereotypical assumption that Irish travellers and English gypsies cause disorder wherever they go". On 16 April 2018, Wetherspoons deleted all of its social media profiles. Chairman Tim Martin cited the "current bad publicity surrounding social media, including the trolling of MPs and others" as a reason for the decision. The chain, whose founder is a strong supporter of Brexit , replaced champagne with British and Australian sparkling wines on 9 July 2018. The firm stated that
1365-410: A lower rate to products that are more likely to be consumed by the poor. Some countries compensate by implementing transfer payments targeted to the poor. The incidence of VAT may not fall entirely on consumers as traders tend to absorb VAT so as to maintain sales volumes. Conversely, not all cuts in VAT are passed on in lower prices. VAT consequently leads to a deadweight loss if cutting prices pushes
1470-516: A manner akin to a restaurant. A licence is required to operate a pub; the licensee is known as the landlord or landlady, or the publican. Often colloquially referred to as their "local" by regular customers, pubs are typically chosen for their proximity to home or work, good food, social atmosphere, the presence of friends and acquaintances, and the availability of pub games such as darts , pool , or snooker . Pubs often screen sporting events, such as rugby , cricket and football . The pub quiz
1575-411: A particular kind of image, or in many cases simply as a pun on the word "in". The original services of an inn are now also available at other establishments. Hotels, lodges, and motels focus more on lodging customers than on other services but usually provide meals. Pubs are primarily alcohol-serving establishments. Restaurants and taverns serve food and drink. In North America, the lodging aspect of
1680-609: A patent in favour of John Lofting for a fire engine, but remarked upon and recommended another invention of his, for a beer pump: "Whereas their Majesties have been Graciously Pleased to grant Letters patent to John Lofting of London Merchant for a New Invented Engine for Extinguishing Fires which said Engine have found every great encouragement. The said Patentee hath also projected a Very Useful Engine for starting of beer and other liquors which will deliver from 20 to 30 barrels an hour which are completely fixed with Brass Joints and Screws at Reasonable Rates. Any Person that hath occasion for
1785-671: A pub and hotel in Camden Street, Dublin , Ireland. Every Wetherspoons in Great Britain was visited by Mags Thomson from 1994 to October 2015. She visited 972, which included 80 that had subsequently closed. In 2018, the company announced plans to open a National JD Wetherspoon Museum in Wolverhampton in the West Midlands. The existing pub, The Moon Under Water on Lichfield Street, would be expanded to take in
1890-414: A reduced rate of 12%. Goods and services were redistributed among different tax rates. There was only one services that shifted from the standard rate to the reduced rate and that were non-regular land passenger bus services. These are not taxi services, which apply a VAT rate of 21%. Books and printed materials, including electronic books, were zero rated. Several services were moved from reduced rates to
1995-651: A series of small rooms served drinks and food by waiting staff. By the early 1970s there was a tendency to change to one large drinking room as breweries were eager to invest in interior design and theming. Isambard Kingdom Brunel , the British engineer and railway builder, introduced the idea of a circular bar into the Swindon station pub in order that customers were served quickly and did not delay his trains. These island bars became popular as they also allowed staff to serve customers in several different rooms surrounding
2100-425: A wider selection of better quality drinks that cost a penny or two more than those served in the public bar. By the mid-20th century, the standard of the public bar had generally improved. Many were built between the world wars as part of the "improved" pub movement and as "roadhouse" inns—with large car parks to attract passing trade. Pub patrons only had to choose between economy and exclusivity (or youth and age:
2205-598: Is a VAT introduced in Australia in 2000. Revenue is redistributed to the states and territories via the Commonwealth Grants Commission process. This works as a program of horizontal fiscal equalisation . The rate is set at 10%, although many domestically consumed items are effectively zero-rated (GST-free) such as fresh food, education, health services, certain medical products, as well as government charges and fees that are effectively taxes. VAT
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#17327871807162310-440: Is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared with, a sales tax . VAT is an indirect tax , because the consumer who ultimately bears the burden of the tax is not the entity that pays it. Specific goods and services are typically exempted in various jurisdictions. Products exported to other countries are typically exempted from
2415-519: Is a national sales tax introduced in 1991 at a rate of 7%, later reduced to 5%. A Harmonized Sales Tax (HST) that combines the GST and provincial sales tax, is collected in New Brunswick (15%), Newfoundland (15%), Nova Scotia (15%), Ontario (13%) and Prince Edward Island (15%), while British Columbia had a 12% HST until 2013. Quebec has a de facto 14.975% HST: it follows the same rules as
2520-403: Is input-output based. Producers are allowed to subtract VAT on their inputs from the VAT they charge on their outputs and report the difference. VAT is purchased quarterly. An exception occurs for taxpayers who state monthly payments. VAT is disbursed to the state's budget on the 20th day of the month after the tax period. The law took effect on January 1, 2022. The goods and services tax (GST)
2625-873: Is publicly listed on the London Stock Exchange and is a constituent of the FTSE 250 Index . Tim Martin opened his first pub in 1979 in Colney Hatch Lane in Muswell Hill , London. Many of the other early Wetherspoon pubs were also in the western part of Haringey . The name of the business originates from JD , a character in The Dukes of Hazzard , and Wetherspoon, the surname of one of Martin's teachers in New Zealand, who had told him that he thought he would never amount to much. During
2730-554: Is that VAT is collected at the national level, while in countries such as India and the US, sales tax is collected at the point of sale by the local jurisdiction, leading them to prefer the latter method. The main disadvantage of VAT is the extra accounting required by those in the supply chain. However, payment of VAT is made simpler when the VAT system has few, if any, exemptions (such as with GST in New Zealand). 10% sales tax: So,
2835-482: Is the greatest contributing factor to the US current account deficit , and estimated this disadvantage to US producers and service providers to be $ 518 billion in 2008 alone. US politicians such as congressman Bill Pascrell , advocate either changing WTO rules relating to VAT or rebating VAT charged on US exporters. A business tax rebate for exports was proposed in the 2016 GOP tax reform policy paper. The assertion that this "border adjustment" would be compatible with
2940-420: Is when a pub owner allows patrons to continue drinking in the pub after the legal closing time, on the theory that once the doors are locked, it becomes a private party rather than a pub. Patrons may put money behind the bar before official closing time, and redeem their drinks during the lock-in so no drinks are technically sold after closing time. The origin of the British lock-in was a reaction to 1915 changes in
3045-519: The Anglo-Saxons established alehouses that may have grown out of domestic dwellings, first attested in the 10th century. These alehouses quickly evolved into meeting houses for folk to socially congregate, gossip and arrange mutual help within their communities. The Wantage law code of Æthelred the Unready prescribes fines for breaching the peace at meetings held in alehouses. A traveller in
3150-467: The Covid pandemic , followed by the wave of inflation that increased prices. By June 2022, pub numbers in England and Wales had fallen to a record low of 39,970, a loss of 7,000 in 10 years. Pubs also found it difficult to hire enough staff, with 142,000 jobs unfilled in the accommodation and food services sector by 2023. Figures published in 2023 showed that the rate of pub loss, equivalent to two closures
3255-531: The Smoking, Health and Social Care (Scotland) Act 2005 , The Smoking (Northern Ireland) Order 2006 and the Health Act 2006 in England and Wales became law in 2006. In 2015, Wetherspoons was ordered to pay a total of £24,000 in damages for "direct racial discrimination" to eight individuals who were refused admittance to one of its pubs in north London (The Coronet on Holloway Road , Islington ) based on what
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3360-628: The United States . German industrialist Wilhelm von Siemens proposed the concept of a value-added tax in 1918 to replace the German turnover tax . However, the turnover tax was not replaced until 1968. The modern variation of VAT was first implemented by Maurice Lauré , joint director of the French tax authority, who implemented VAT on 10 April 1954 in France's Ivory Coast colony. Assessing
3465-574: The smoking ban of 2007 , intense competition from gastro-pubs, the availability of cheap alcohol in supermarkets or the general economic climate are either to blame, or are factors in the decline. Changes in demographics may be an additional factor. In 2015 the rate of pub closures came under the scrutiny of Parliament in the UK, with a promise of legislation to improve relations between owners and tenants. The Lost Pubs Project listed 42,519 closed English pubs on 6 August 2023, with photographs of over 29,000. In
3570-459: The "weasel" is unclear but the two most likely definitions are: a flat iron used for finishing clothing; or rhyming slang for a coat ( weasel and stoat ). A few pubs have stage performances such as serious drama, stand-up comedy, musical bands, cabaret or striptease ; however, juke boxes , karaoke and other forms of pre-recorded music have otherwise replaced the musical tradition of a piano or guitar and singing. The public bar, or tap room,
3675-471: The 17th century, this represented a fundamental shift in the way that many pubs were operated and the period is now widely regarded as the birth of the tied house system. Decreasing numbers of free houses and difficulties in obtaining new licences meant a continual expansion of their tied estates was the only feasible way for breweries to generate new trade. By the end of the century more than 90 per cent of public houses in England were owned by breweries, and
3780-504: The 1980s). In the Manchester area, the public bar was known as the "vault", other rooms being the lounge and snug as usual elsewhere. The vault was a men-only bar, meant for working men in their dirty working clothes. This style was in marked contrast to the adjacent saloon or lounge bar which, by the early 20th century, was where male or accompanied female middle-class drinkers would drink. It had carpeted floors, upholstered seats, and
3885-451: The 1990s, Wetherspoons began a policy of routinely closing its smaller or less profitable outlets, often replacing them with larger premises close by. In 1998, Wetherspoons introduced the oversized pint glass to promote the "full pint". This initiative was withdrawn, supposedly because customers were still asking for top-ups, but arguably because other pub chains did not follow its lead. Wetherspoons pioneered non-smoking areas in pubs before
3990-514: The EEC, following which, other member states (initially Belgium, Italy, Luxembourg, the Netherlands and West Germany) introduced VAT. As of 2020, more than 160 countries collect VAT. VAT can be accounts-based or invoice-based. All VAT-collecting countries except Japan use the invoice method. Using invoices, each seller pays VAT on their sales and passes the buyer an invoice that indicates
4095-455: The GST, and both are collected by Revenu Québec . Advertised and posted prices generally exclude taxes, which are calculated at the time of payment; common exceptions are motor fuels, the posted prices for which include sales and excise taxes, and items in vending machines as well as alcohol in monopoly stores. Basic groceries, prescription drugs, inward/outbound transportation and medical devices are zero-rated. Other provinces that do not have
4200-752: The Government furlough scheme after its announcement. Wetherspoons told its suppliers in March it would not pay them until its 874 pubs were allowed to reopen after the coronavirus lockdown. In October 2020, Wetherspoons reported its first loss in 36 years. For the year ending in July 2020, the company published a pre-tax loss of £34.1 million; the previous year, it reported a pre-tax profit of £102.5 million. In March 2021, Wetherspoons reaffirmed its expansion plans including 75 projects, comprising 18 new pubs and 57 significant extensions to existing venues. Martin said that
4305-675: The UK, soft drinks and often food), but less commonly accommodation. Inns tend to be older and grander establishments: historically they provided not only food and lodging, but also stabling and fodder for travellers' horses, and on some roads fresh horses for the mail coach . Famous London inns include the George, Southwark and the Tabard . There is, however, no longer a formal distinction between an inn and other kinds of establishment. Many pubs use "Inn" in their name, either because they are long established former coaching inns , or to summon up
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4410-421: The advent of gastropubs , some establishments have returned to maintaining distinct rooms or areas. The "snug" was a small private room or area, typically with access to the bar and a frosted glass window above head height. Customers in the snug paid a higher price for beer and nobody could look in and see the drinkers. Not only did wealthy visitors use these rooms, but also patrons who preferred not to be seen in
4515-507: The amount of tax paid excluding deductions (input tax). Buyers who themselves add value and resell the product pay VAT on their own sales (output tax). The difference between output tax and input tax is the amount paid to the government (or refunded, in the case of a negative amount). Using accounts, the tax is calculated as a percentage of the difference between sales and purchases from taxed accounts. VAT provides an incentive for businesses to register and keep invoices, and it does this in
4620-412: The apparent revenue is churned – i.e. taxpayers are given the money to pay the tax, reducing net revenue. Refund delays by the tax administration can damage businesses. Compliance costs are seen as a burden on business. In the UK, compliance costs for VAT have been estimated to be about 4% of the yield, with greater impacts on smaller businesses. Under a sales tax system, only businesses selling to
4725-431: The bar. A "beer engine" is a device for pumping beer, originally manually operated and typically used to dispense beer from a cask or container in a pub's basement or cellar. The first beer pump known in England is believed to have been invented by John Lofting (born Netherlands 1659-d. Great Marlow Buckinghamshire 1742) an inventor, manufacturer and merchant of London. The London Gazette of 17 March 1691 published
4830-532: The big breweries to sell their tied houses, the Government introduced the Beer Orders in 1989. The result, however, was that the Big Six melted away into other sectors; selling their brewing assets and spinning off their tied houses, largely into the hands of branded pub chains, called pubcos. As these were not brewers, they were not governed by the Beer Orders and tens of thousands of pubs remain tied, much in
4935-467: The brewery). Another common arrangement was (and is) for the landlord to own the premises (whether freehold or leasehold ) independently of the brewer, but then to take a mortgage loan from a brewery, either to finance the purchase of the pub initially, or to refurbish it, and be required as a term of the loan to observe the solus tie. Value-added tax A value-added tax ( VAT or goods and services tax ( GST ), general consumption tax ( GCT ))
5040-484: The chairmanship of Professor Fritz Neumark made its priority objective the elimination of distortions to competition caused by disparities in national indirect tax systems. The Neumark Report published in 1962 concluded that France's VAT model would be the simplest and most effective indirect tax system. This led to the EEC issuing two VAT directives, adopted in April 1967, providing a blueprint for introducing VAT across
5145-469: The characteristics that make pubs instantly recognisable today. In particular, and contrary to the intentions of the Beerhouse Act, many drew inspiration from the gin houses and palaces. Bar counters had been an early adoption, but ornate mirrors, etched glass, polished brass fittings and lavishly tiled surfaces were all features that had first made their appearance in gin houses. Innovations such as
5250-493: The consumer pays 10% ($ 0.15) extra, compared to the no taxation scheme, and the government collects this amount. The retailers pay no tax directly, but the retailer has to do the tax-related paperwork. Suppliers and manufacturers have the administrative burden of supplying correct state exemption certifications that the retailer must verify and maintain. The manufacturer is responsible for ensuring that their customers (retailers) are only intermediates and not end consumers (otherwise
5355-573: The country or along a highway. In Europe, they possibly first sprang up when the Romans built a system of roads two millennia ago. Some inns in Europe are several centuries old. In addition to providing for the needs of travellers, inns traditionally acted as community gathering places. In Europe, it is the provision of accommodation, if anything, that now distinguishes inns from taverns , alehouses and pubs. The latter tend to provide alcohol (and, in
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#17327871807165460-778: The country. Wetherspoons objected to the value-added tax (VAT) rates on food sales in pubs and restaurants in the United Kingdom, and the fact they are higher than those paid by supermarkets. VAT rates on alcoholic drinks were the same in both pubs and supermarkets. When VAT was temporarily reduced from 20% to 5% during the COVID-19 pandemic in 2020, Wetherspoons was one of several chains to pass some of that saving to customers. Though some are new-build or late twentieth century properties, many Wetherspoon pubs are conversions of existing historic buildings which have become redundant, including banks, churches, post offices, theatres and
5565-410: The development of the large London Porter breweries, a trend grew for pubs to become tied houses that only sold beer from a single brewery. (A pub not 'tied' in this way was called a free house .) The usual arrangement for a tied house was that the brewery owned the pub but rented it out to a private individual (landlord) who ran it as a separate business (even though contracted to buy the beer from
5670-668: The early Middle Ages could obtain overnight accommodation in monasteries, but later a demand for hostelries grew with the popularity of pilgrimages and travel. The Hostellers of London were granted guild status in 1446, and in 1514 the guild became the Worshipful Company of Innholders . A survey in 1577 of drinking establishment in England and Wales for taxation purposes recorded 14,202 alehouses, 1,631 inns, and 329 taverns, representing one pub for every 187 people. Inns are buildings where travellers can seek lodging and, usually, food and drink. They are typically located in
5775-580: The end-user are required to collect tax and bear the accounting cost of collecting the tax. Under VAT, manufacturers and wholesale companies also incur accounting expenses to handle the additional paperwork required for collecting VAT, increasing overhead costs and prices. The American Manufacturing Trade Action Coalition in the United States consider VAT charges on US products and rebates for products from other countries to be an unfair trade practice . AMTAC claims that so-called "border tax disadvantage"
5880-487: The expanded application is zero VAT for many operations and transactions. That zero VAT is the source of controversies between its trading partners, mainly Russia, which is against the zero VAT and promotes wider use of tax credits. VAT is replaced with fixed payments, which are utilized for many taxpayers, operations, and transactions. Legislation is based largely on the EU VAT Directive's principles. The system
5985-625: The experiment as successful, France introduced it domestically in 1958. Initially directed at large businesses, it was extended over time to include all business sectors. In France it is the largest source of state finance, accounting for nearly 50% of state revenues. Following creation of the European Economic Community in 1957, the Fiscal and Financial Committee set up by the European Commission in 1960 under
6090-490: The fifteen years to 2017 a quarter of London's pubs had closed. The closures have been ascribed to factors such as changing tastes and a rise in the cost of beer due to tax increases. Some London boroughs where there has been an increase in British Muslim population— Islam forbids alcohol to its adherents—have seen a high amount of closures. The industry suffered a major decline from 2020, due to reduced trade during
6195-424: The first country in the world to ban smoking in all enclosed public areas. Scotland was the first UK nation to introduce a ban on indoor smoking in March 2006, followed by the rest of the UK in 2007. Australia introduced a similar ban in 2006 and now has some of the world's toughest anti-smoking laws, with some territories having also banned smoking in outside public areas. Some publicans raised concerns, prior to
6300-473: The first sale or import) or soft drinks with high sugar (18%). AS of 2023, the VAT tax includes majority of services excluding Education, Health and Transport, as well as taxpayers issuing fee receipts. This tax makes the 41.2% of the total revenue of the country. VAT produces the largest share of China's tax revenue. In 1984 the State Council announced that China would begin collecting VAT. For
6405-426: The focal point of local communities. In his 17th-century diary, Samuel Pepys described the pub as "the heart of England". Pubs have been established in other countries in modern times. Although the drinks traditionally served include draught beer and cider , most also sell wine , spirits , tea , coffee , and soft drinks . Many pubs offer meals and snacks, and those considered to be gastro-pubs serve food in
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#17327871807166510-428: The form of zero-rated goods and VAT exemption on goods not resold. Through registration, a business documents its purchases, making them eligible for a VAT credit. The main benefits of VAT are that in relation to many other forms of taxation, it does not distort firms' production decisions, it is difficult to evade, and it generates a substantial amount of revenue. VAT has no effect on how businesses organize, because
6615-406: The goal was to reduce prices for its two million weekly customers. In mid-March 2020, during the COVID-19 pandemic in the United Kingdom , the government advised the public to avoid areas like pubs, clubs, restaurants, and gyms. As a result, many pub chains closed. However, Wetherspoon chairman Tim Martin rejected the government's advice and initially did not close any pubs, saying that his instinct
6720-545: The growth from 1869 by introducing magisterial control and new licensing laws. These aimed to make it harder to obtain a licence, and control drunkenness, prostitution, and other undesirable conduct on licensed premises. In the United Kingdom, restrictions were tightened considerably following the advent of the First World War. The Defence of the Realm Act , along with introducing rationing and censorship of
6825-494: The implementation of restrictions, that a smoking ban would have a negative impact on sales. The impact of the ban was mixed, with some pubs suffering declining sales, and others seeing an increase, particularly in food sales. By the end of the 18th century, a new room in the pub was established: the saloon. Beer establishments had always provided entertainment of some sort—singing, gaming or sport. Balls Pond Road in Islington
6930-566: The introduction of hand pumps (or beer engines ) allowed more people to be served, faster, while technological advances in the brewing industry and improved transportation links made it possible for breweries to deliver beer far from where it was brewed. The latter half of the 19th century saw increased competition within the brewing industry and, in an attempt to secure markets for their own products, breweries began rapidly buying local pubs and directly employing publicans to run them. Although some tied houses had existed in larger British towns since
7035-508: The keepers of ale-houses in their gode behavyng by the discrecion of the seid justices, and in the same to be avysed and aggreed at the tyme of their sessions." The Beerhouse Act of 1830 is widely considered to be a milestone in the history of public houses. Gin was popularised in England in the late 17th century, largely because it provided an alternative to French brandy at a time of political and religious conflict between Britain and France. Because of its cheapness, gin became popular with
7140-590: The licensing laws in England and Wales, which curtailed opening hours to stop factory workers from turning up drunk and harming the war effort. From then until the start of the 21st century, UK licensing laws changed very little, retaining these comparatively early closing times. The tradition of the lock-in therefore remained. Since the implementation of the Licensing Act 2003 , premises in England and Wales may apply to extend their opening hours beyond 11 pm, allowing round-the-clock drinking and removing much of
7245-599: The main source of problems is carousel fraud . This fraud originated in the 1970s in the Benelux countries. VAT fraud then became a major problem in the UK . Similar fraud possibilities exist inside a country. To avoid this, countries such as Sweden hold the major owner of a limited company personally responsible. Because VAT is included in the price index to which state benefits such as pensions and welfare payments are linked in some countries, as well as public sector pay, some of
7350-428: The manufacturer charges the tax). In addition, the retailer tracks what is taxable and what is not, along with the various tax rates in each city where it operates. 10% VAT: In the VAT example above, the consumer has paid, and the government received, the same dollar amount as with a sales tax. At each stage of production, the seller collects a tax and the buyer pays that tax. The buyer can then be reimbursed for paying
7455-423: The morning", serving breakfast and coffee. The food menu has regularly incorporated additional healthier and allergen-friendly options, and displays a calorie rating next to every item. Wetherspoons hosts ale Festivals every March/April and October during which a larger than usual range of guest ales is available as well as a cider Festival in the summer. The company claims to be the biggest investor in craft beer in
7560-480: The need for lock-ins. Since the smoking ban , some establishments operated a lock-in during which the remaining patrons could smoke without repercussions but, unlike drinking lock-ins, allowing smoking in a pub was still a prosecutable offence. Concerns about the effects of cigarette smoke inhalation first surfaced in the 1950s and ultimately led many countries to ban or restrict smoking in specific settings, such as pubs and restaurants. Early in 2004, Ireland became
7665-414: The only practical way brewers could now grow their tied estates was to turn on each other. Buy-outs and amalgamations became commonplace, and by the end of the 1980s there were only six large brewers left in the UK, collectively known as the Big Six; Allied , Bass , Courage , Grand Metropolitan , Scottish & Newcastle and Whitbread . In an attempt to increase the number of free houses, by forcing
7770-482: The poor standard of rural roads meant that, away from the larger towns, the only beer available was often brewed by the publican himself. With the arrival of the Industrial Revolution , many areas of the United Kingdom were transformed by a surge in industrial activity and rapid population growth. There was huge demand for beer and for venues where the public could engage in social interaction, but there
7875-586: The poor, eventually leading to a period of drunkenness and lawlessness, known as the Gin Craze . In the early 19th century, encouraged by a reduction of duties, gin consumption again began to rise and gin houses and gin palaces (an evolution of gin shops) began to spread from London to most towns and cities in Britain. Alarmed at the prospect of a return to the Gin Craze, the government attempted to counter
7980-640: The popular music hall form of entertainment—a show consisting of a variety of acts. A most famous London saloon was the Grecian Saloon in the Eagle, City Road , referenced by name in the 18th-century nursery rhyme : "Up and down the City Road / In and out the Eagle / That's the way the money goes / Pop goes the weasel ." This meant that the customer had spent all his money at the Eagle, and needed to pawn his "weasel" to get some more. The meaning of
8085-535: The press, restricted pubs' opening hours to 12 noon–2:30 pm and 6:30 pm–9:30 pm. Opening for the full licensed hours was compulsory, and closing time was equally firmly enforced by the police. There was also a special case established under the State Management Scheme where the brewery and licensed premises were bought and run by the state, most notably in Carlisle . A "lock-in"
8190-531: The price at which it is sold increases. VAT has been criticized by opponents as a regressive tax , meaning that the poor pay more, as a percentage of their income, relative to the wealthier individuals, given the higher marginal propensity to consume among the poor. Defenders reply that relating taxation levels to income is an arbitrary standard and that the VAT is in fact a proportional tax . An OECD study found that VAT could even be slightly progressive. VAT's effective regressivity can be reduced by applying
8295-699: The public as alehouses, taverns and inns . Today, there is no strict definition, but the Campaign for Real Ale (CAMRA) states a pub has four characteristics: The history of pubs can be traced to taverns in Roman Britain , and through Anglo-Saxon alehouses, but it was not until the early 19th century that pubs, as they are today, first began to appear. The model also became popular in countries and regions of British influence, where pubs are often still considered to be an important aspect of their culture . In many places, especially in villages, pubs are
8400-410: The public bar. Ladies often enjoyed a private drink in the snug in a time when many frowned on women visiting a pub. The local police officer might nip in for a quiet pint, the parish priest for his evening whisky, or lovers for a rendezvous. The Campaign for Real Ale (CAMRA) has surveyed the 50,000 pubs in Britain and it believes that there are very few pubs that still have classic snugs. These are on
8505-457: The rules of the WTO is controversial; it was alleged that the proposed tax would favour domestically produced goods as they would be taxed less than imports, to a degree varying across sectors. For example, the wage component of the cost of domestically produced goods would not be taxed. A 2021 study reported that value-added taxes were unlikely to distort trade flows. The VAT rate is 20%. However,
8610-709: The said Engines may apply themselves to the Patentee at his house near St Thomas Apostle London or to Mr. Nicholas Wall at the Workshoppe near Saddlers Wells at Islington or to Mr. William Tillcar, Turner, his agent at his house in Woodtree next door to the Sun Tavern London." "Their Majesties" referred to were William III of England and Mary II of England , who had recently arrived from the Netherlands and had been appointed joint monarchs. A further engine
8715-406: The same amount of tax is collected regardless of how many times goods change hands before arriving at the ultimate consumer. By contrast, sales taxes are collected on each transaction, encouraging businesses to vertically integrate to reduce the number of transactions and thereby reduce the amount of tax. For this reason, VAT has been gaining favor over traditional sales taxes. Another difference
8820-441: The same way that they had been previously. In reality, government interference did very little to improve Britain's tied house system and all its large breweries are now in the hands of foreign or multi-national companies. The number of pubs in the UK has declined year on year at least since 1982. Various reasons are put forward for this, such as the failure of some establishments to keep up with customer requirements. Others claim
8925-749: The shortest possible time. The other, more private, rooms had no serving bar—they had the beer brought to them from the public bar. A number of pubs in the Midlands or the North still retain this set up, though now customers fetch the drinks themselves from the taproom or public bar. One of these is the Vine, known locally as the Bull and Bladder, in Brierley Hill near Birmingham, another the Cock at Broom, Bedfordshire
9030-644: The tax, but only by successfully selling the value-added product to the buyer at the next stage. In the previous examples, if the retailer fails to sell some of its inventory, it suffers a greater financial loss in the VAT scheme, in comparison to the sales tax regulatory system, by having paid a higher wholesale price on the product it wants to sell. Each business is responsible for handling the necessary tax paperwork. However, businesses have no obligation to request certifications from purchasers who are not end users, or of providing such certifications to their suppliers, but they incur increased accounting costs for collecting
9135-489: The tax, typically via a rebate to the exporter. VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the producer. VAT raises about a fifth of total tax revenues worldwide and among the members of the Organisation for Economic Co-operation and Development (OECD). As of June 2023, 175 of the 193 countries with UN membership employ a VAT, including all OECD members except
9240-422: The tax. The simplified examples assume incorrectly that taxes are non-distortionary: the same number of widgets were made and sold both before and after the introduction of the tax. However, the supply and demand economic model suggests that any tax raises the cost of the product for someone. In raising the cost, the supply curve shifts leftward. Consequently, the quantity of a good purchased decreases, and/or
9345-486: The ten-year project would create 2,000 jobs for staff, but that it would be "conditional on the UK opening back up again on a long-term basis, with no further lockdowns or the constant changing of rules". Wetherspoon's low-price food and drink offering is aimed at the mass market. A large standardised menu is available all day in every pub, cultivating a perception of "unpretentious good value". Wetherspoons claims to be "the only large pub firm which opens all its pubs early in
9450-478: The term "bar" applied to the publican's office where one was built, but beer would be tapped directly from a cask or barrel on a table, or kept in a separate taproom and brought out in jugs. When purpose built Victorian pubs were built after the Beerhouse Act 1830 , the main room was the public room with a large serving bar copied from the gin houses, the idea being to serve the maximum number of people in
9555-518: The threat, and encourage the consumption of a more wholesome beverage, by introducing the Beerhouse Act of 1830. The Act introduced a new lower, and largely deregulated, tier of premises called "the beerhouse". Under the act any householder, upon payment of two guineas (roughly equal in value to £237 today), was permitted to brew and sell beer or cider in their own home. Beerhouses were not allowed to open on Sundays, or sell spirits and fortified wines; any beerhouse discovered to be breaking these rules
9660-486: The usual six colours, have to be partially handmade on old fashioned looms, costing up to £30,000 – twice as much as stock designs. These have been the subject of a book, Spoons Carpets , by Kit Caliss and a colouring book, Colour Your Own Spoons Carpet . The company produces a quarterly in-house magazine, Wetherspoon News , which contains information on the company's activities, its employees, pubs, political views and comments on recent media mentions. The chain also offers
9765-473: The whole former Co-Op Department Store , to include a hotel and gift shop. Plans were approved in April 2020. In 2022, the company announced it was selling 32 of its sites, including that at the Beaconsfield motorway service area. Every Wetherspoons pub has one or more unique carpets, inspired by the pub's name, location and building. They are made by Axminster Carpets and, sometimes having more than
9870-582: The word "inn" lives on in hotel brand names like Holiday Inn , and in some state laws that refer to lodging operators as innkeepers. The Inns of Court and Inns of Chancery in London started as ordinary inns where barristers met to do business, but became institutions of the legal profession in England and Wales . Pubs as we know them today first appeared in the 19th century. Before this time alehouses were largely indistinguishable from private houses and
9975-494: Was also intense competition for customers. Gin houses and palaces became increasingly popular, while the Beerhouse Act of 1830 caused a proliferation of beerhouses. By the mid-19th century, pubs were widely purpose-built, and could incorporate architectural features that distinguished them from private houses to make them stand out from the competition. Many existing public houses were also redeveloped at this time, borrowing features from other building types and gradually developing
10080-527: Was bought by a consortium of former and current Irish rugby players, including Rob Kearney and Jamie Heaslip. In 2014, Wetherspoons opened a pub at the Beaconsfield motorway service area on the M40. The move was criticised by road safety charities for potentially encouraging drink-driving . Wetherspoons also operates a chain of hotels. In 2015, there were 34 hotels in England, Wales and Scotland, and also
10185-443: Was closed down and the owner heavily fined. Within eight years 46,000 new beerhouses opened and, because operating costs were so low, huge profits were often made. The combination of increasing competition and high profits eventually led to what has been described as a golden age of pub building when many landlords extended or redeveloped their properties, adopting many features modern pubs still have. Authorities attempted to check
10290-583: Was established in the UK in the 1970s. Ale was a native British drink before the arrival of the Roman Empire in the first century, but it was with the construction of the Roman road network that the first pubs, called tabernae (the origin of modern English " tavern "), began to appear. After the departure of Roman authority in the fifth century and the fall of the Romano-British kingdoms ,
10395-539: Was increased to 17.5% in 2011. The rate on restaurant and hotel accommodations is between 10% and 15% while certain foods and goods are zero-rated. The revenue is collected by the Barbados Revenue Authority . VAT was 20% as of 2023. A reduced rate of 9% applies to baby foods and hygiene products, as well as on books. A permanent rate of 9% applies to physical or electronic periodicals, such as newspapers and magazines. Goods and Services Tax (GST)
10500-738: Was introduced in 1991, replacing sales tax and most excise duties. The Value Added Tax Act, 1991 triggered VAT starting on 10 July 1991, which is observed as National VAT Day. VAT became the largest source of government revenue, totaling about 56%. The standard rate is 15%. Export is zero rated. Several reduced rates, locally called Truncated Rates, apply to service sectors and range from 1.5% to 10%. The Value Added Tax and Supplementary Duty Act of 2012 automated administration. The National Board of Revenue (NBR) administers VAT. Other rules and acts include Development Surcharge and Levy (Imposition and Collection) Act, 2015; and Value Added Tax and Supplementary Duty Rules, 2016. Anyone who collects VAT becomes
10605-400: Was introduced. In 2015, rates were revised to 21% for the standard rate, and 15% and 10% reduced rates. The lowest reduced rate primarily targeted baby food, medicines, vaccines, books, and music shops, while maintaining a similar redistribution of goods and services for the other rates. In 2024, a law aimed at reducing the national debt featured return to two rates: a standard rate of 21% and
10710-407: Was invented in the late 18th century by the locksmith and hydraulic engineer Joseph Bramah (1748–1814). Strictly the term refers to the pump itself, which is normally manually operated, though electrically powered and gas powered pumps are occasionally used. When manually powered, the term "handpump" is often used to refer to both the pump and the associated handle. In the 18th century, after
10815-405: Was named after an establishment run by a Mr. Ball that had a duck pond at the rear, where drinkers could, for a fee, go out and take a potshot at the ducks. More common, however, was a card room or a billiards room. The saloon was a room where, for an admission fee or a higher price of drinks, singing, dancing, drama, or comedy was performed and drinks would be served at the table. From this came
10920-524: Was that "closure won't save lives but will cost thousands of jobs". The government ordered the closure of all pubs from 21 March. Martin suggested that if some staff were offered jobs in supermarkets they should consider taking them and promised that he would give first preference to those who wanted to come back to Wetherspoons. A number of newspapers inaccurately reported Martin's suggestion, adding that Wetherspoons would withhold staff pay also, but later issued corrections. The majority of staff were placed on
11025-454: Was where the working class were expected to congregate and drink. It had unfurnished floorboards, sometimes covered with sawdust to absorb the spitting and spillages (known as "spit and sawdust"), bare bench seats and stools. Drinks were generally lower-quality beers and liquors. Public bars were seen as exclusive areas for only men; strictly enforced social etiquettes barred women from entering public bars (some pubs did not lift this rule until
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