<div><strong>Update: </strong>
</div>
<div><strong>We asked for £9,600 and, thanks to our community, you’ve taken it to £15,276 — which didn’t just help, it kept The Lughole open. After enforcement action wiped out our reserves, things were genuinely uncertain, but your support meant we could stabilise, carry on putting gigs on, and start rebuilding. We’ve already put the additional money to work, including buying three new monitors to improve live sound and a dishwasher to make running a volunteer venue more manageable day to day.</strong>
</div>
<div><br />
</div>
<div><strong>Since then, we’ve secured match funding for a full PA upgrade — a massive step forward that will let us put on a wider range of events and make the space more sustainable. But that funding only covers the speaker system, and we still need the practical kit around it — amplifiers, cables, monitors and infrastructure — to make it fully usable. So we’re asking for one final push of £8,000 to finish the job properly and make sure what you’ve already helped build actually works for the long term.</strong>
</div>
<div><br />
</div>
<div><br />
</div>
<div>The short version:
</div>
<div>The Lughole is a not‑for‑profit, volunteer‑run grassroots music venue that has supported Sheffield’s creative and DIY community since opening to the public in late 2022. It provides an inclusive and accessible space for emerging artists and young people at a time when grassroots venues are closing across the country. While run entirely for community benefit, the venue is now facing a serious financial challenge linked to the way business rates have been assessed and applied.
</div>
<div><br />
</div>
<div>In March 2024, the Valuation Office Agency (VOA) completed a delayed revaluation of the building and classified it as a music and events venue. This decision was backdated to 1 November 2020, which resulted in almost four years of business rates becoming payable at once. This included periods when the building was still undergoing renovation and before The Lughole had opened. The timing of the valuation was outside the venue’s control, but the backdating created a significant and unexpected liability.
</div>
<div><br />
</div>
<div>The situation was further complicated by differences between national and local procedures. While the VOA is able to backdate valuations by several years, Sheffield City Council explained that most business rates reliefs including Small Business Relief, Music Venue Relief and COVID‑19 support schemes could not be applied retrospectively to match those dates. A request was made for the council to use discretionary powers to write off the historic debt. Although some adjustments relating to the renovation period were considered, the council ultimately confirmed it could not write off the remaining backdated charges.
</div>
<div><br />
</div>
<div>In March 2026, enforcement agents attended the venue during live community events. An immediate payment of £5,371.58 was required to prevent the removal of essential equipment, followed by a further £4,273 after a return visit, bringing the total paid to £9,644.58. These unplanned payments exhausted the venue’s reserves and required directors to take out emergency personal loans, placing future activities under strain. Support is now being sought to rebuild financial stability, repay emergency borrowing, and allow the venue to remain open while discussions with the local MP and council continue, with the aim of safeguarding an important community cultural space.
</div>
<div><br />
</div>
<div>The longer version:
</div>
<div>The Lughole is a not for profit, volunteer run music venue that has been serving Sheffield’s creative community since 2022. We provide a safe, accessible home for grassroots musicians, young people, and our local DIY culture at a time of national venue closures.
</div>
<div>But today, The Lughole is facing a severe and unexpected financial crisis — not because of anything we did wrong, but because of systemic flaws in the business rates system, long delays in property valuation, and the inability of local authorities to correct or backdate relief after the fact.
</div>
<div>We urgently need your help to survive this.
</div>
<div><br />
</div>
<div><strong>How a System Failure Created a Four Year Debt Overnight</strong>
</div>
<div>In March 2024, the Valuation Office Agency (VOA) finally completed a long delayed revaluation of our building. They reclassified it as a music/events space — but crucially, they backdated this decision to 1 November 2020, creating nearly four years of business rates liability instantly.
</div>
<div>This happened even though:
</div>
<div>• The building was undergoing renovation for much of 2020–2022 (which the council later partially acknowledged in their considerations)
</div>
<div>• We did not open to the public until late 2022
</div>
<div>• The VOA acknowledges they were operating under severe backlogs and delays during this period
</div>
<div>We had no control over when the VOA assessed the property — yet we were made liable for years of charges generated by their delay.
</div>
<div><br />
</div>
<div><strong>The Core Problem: A Gap Between National and Local Guidance </strong>
</div>
<div>This crisis exists because of a fundamental mismatch between local and national guidance:
</div>
<div>1. The VOA can backdate valuations by years
</div>
<div>The VOA legally backdated our revaluation from 2024 back to 2020 — almost four years.
</div>
<div>2. Sheffield City Council cannot backdate business rates relief
</div>
<div>SCC Business Rates explicitly told us that most reliefs (Small Business Relief, Music Venue Relief, Retail/Hospitality Relief) cannot be applied retroactively to the same date the VOA backdates to, because council rules require relief to start from when the VOA officially notifies the new valuation.
</div>
<div>This structural gap meant:
</div>
<div>A national agency generated four years of debt, but the local council was prevented from backdating four years of relief to offset it.
</div>
<div>This left us with a massive, unpayable bill — not because we owed it, but because the rules between the two bodies don’t align.
</div>
<div><br />
</div>
<div><strong>We Requested Discretionary Debt Write Off — SCC Refused</strong>
</div>
<div>Understanding the scale and unfairness of the situation, we formally asked Sheffield City Council to use their discretionary powers to write off the backdated debt.
</div>
<div>They declined the request to write off the full debt. They acknowledged the renovation period and considered some adjustments, but they ultimately stated they could not write off the historic charges created by the VOA’s backdating.
</div>
<div>This left us with no route to challenge or reduce the debt through local mechanisms.
</div>
<div><br />
</div>
<div>Enforcement Agents Arrived During a Live Gig
</div>
<div>On the 8th of March 2026, while our MP was still seeking answers on our behalf, enforcement agents arrived during a live community event with the intention of seizing equipment. We were forced to make a payment of £5,371.58 immediately to avoid the removal of venue equipment.
</div>
<div>On Friday 20th March, enforcement agents returned to the venue. We were contacted by the bailiffs, who stated they intended to forcibly enter the property to recover the remaining balance of £4,273. Making the total £9,644.58 paid to the bailiffs.
</div>
<div>This notice was given without any prior warning. The bailiffs had not responded to our earlier messages seeking confirmation of the outstanding amount or clarification on whether Sheffield City Council had placed the debt on hold, despite previously advising that they would keep us informed of the Council’s decision.
</div>
<div>Following the initial enforcement visit on 8 March, we immediately contacted the Council’s Business Rates department to try to progress the dispute. We have received no response.
</div>
<div>Our MP has since confirmed that they are now formally seeking a response from the Business Rates department on our behalf.
</div>
<div>To cover this:
</div>
<div>• We emptied our entire reserves
</div>
<div>• Directors took out emergency personal loans
</div>
<div>• Future community events and survival plans have been thrown into chaos
</div>
<div><br />
</div>
<div><strong>Why The Lughole Matters?</strong>
</div>
<div>The Lughole is more than a venue:
</div>
<div>• It is a safe, inclusive home for DIY culture
</div>
<div>• It protects grassroots music in Sheffield
</div>
<div>• It supports young people and emerging artists
</div>
<div>• It is run entirely by volunteers
</div>
<div>• It exists for community benefit, not profit
</div>
<div>Losing The Lughole would be a huge loss for Sheffield’s cultural fabric.
</div>
<div><br />
</div>
<div><strong>Why We Need Your Help</strong>
</div>
<div>We urgently need to:
</div>
<div>• Replace the savings wiped out by enforcement
</div>
<div>• Repay emergency director loans
</div>
<div>• Restore financial stability
</div>
<div>• Keep the venue open while we work with our MP on a fair resolution
</div>
<div>• Safeguard the future of one of Sheffield’s last true grassroots music spaces
</div>

Jack Lawrence

William Drew

Simon Steers

Milo Mercer

Karl Goodwin

Jim Ghedi

Miss Leah Doherty

Ian Dowson

Pazuzu Gaylord

Demetris Bates

Miss Anya Bellamy

Laura Durdey

Joseph Howell

Anonymous

Antony Shephard

Christine Anderson

William Wells

Stephen Firth

The Lughole - Business Rates & PA Support

Support urgent earthquake relief and past recovery in Venezuela.

Apoya la ayuda urgente tras el terremoto y los esfuerzos de recuperación en Venezuela.

platform

Platform is iOS

Android

Adyen Google Pay Development Audience

$opt_dummy_attribute

English only

Deprecate Stripe Legacy

dyn_template_ids

Adyen V6 Bene Transfer & MyMoney Campaign Organizers - test01

Bene transfer V6 and AdyenV6MyMoney Campaign Organizers - production

OneTrust next-app audience

fundCountryCode

NextDoor Share Option Users

Fundraisers with Reactions feature capability

fundCurrencyCode

US + Non-charity COs Only

locale

fund country is US and user language is English

personId

comms-internal-person-ids

Enhanced Story Experience Users

Suggested Goal Experience Users

user language is English and fund country: US, AU, DK, FI, IE, NO, SE, CA, GB; 

Poster share - new funds eligible (newest 9/18)

Streaming widgets beta user

paymentProcessor

3DS payment method

user language is English and fundCountry: US, AU, DK, FI, IE, NO, SE, CA, GB; 

currencyCode

Money Box Donation List Prompt Experiment Audience

GoFundMe Employees

ipAddress

Mark Rieth IP Address

Version 9.2.0 and above

Fund is in English speaking country

desktop

Android v12.11.0 and above

Platform is Android

paymentMethodType

checkoutType

Payment method type group to be vaulted on success

admin pr kit prod

EUR Donation Upsell

Share Text generation Skip Fundraiser

(prod) new funds eligible for amp12 (UGC gallery)

fintrac_cad_idv_form_v2 audience

paymentProcessorAccountId

fallback mode accounts

proCampaignId

p2p legacy startfundraising page

AMP24 New Funds Only PROD (DO NOT MODIFY)

Eligible for Profile Share Badge

countryCode

charityId

UKCharities

Federated Search Internal Testing

route.pathname community

US Donation Upsell audience 

Auto Thanks Feature Audience

International Only

fundId

braze fundraiser group 

Payment Identity Transfers ATO Risk Check (Targeted) - Production

Fundraiser Saved Payment Method Rate Limit Bypass (Production)

leaderboard-partner-id-audience-givepanel

Version 9.2.1 and above

AUD Donation Upsell audience

fundraiserCountryCode is US/EN

Active Fundraiser - Smart Default Cadence

DAF Internal

Vault on success card payment method

Platform is iOS v11.0.0 and above

Desktop users

Person ids

United States (US) users

allow yuno fundraisers for test

Mexico country code

Posters INTL

Support Comments Allowlist

NPO Profile Opted-In

iOS at or above 12.4.0

non-US recurring donors

Canada Campaign Owner Group

Fundraiser Without Meta Link

Scheduler payment tester gorup

charityCommunityId

Charities allow to be claimed unclaimed (PRD)

Canada (CA) users

UC Tipping v20250115 International

pymk_production_xplr_fe_team

Android at or above 12.2.0

Profile photo entry point audience

smart goals (fundraiser/manage) on test01

Activity Tracking v1 Beta Testing

start gfm intl allowed locales

Platform is iOS v11.2.0 and above

NPO upsell education category

unclaimed charities

prod_ach_audience

AI Chatbot Audience

amp13 only new funds (prod) (anyword auto)

UC Flow Enabled (Prod)

Payment Identity Beneficiary Verification - Production

shared notification bell audience

Custom users

ach frontend audience

Android v11.0.0 and above

Users Receiving Payments Paused Notifications

smart goals test01

Manage Coach - US English Organizers Only + new funds only

Team EGG - IP Address list

NPO recommendations prod

Fundraiser Without Instagram Deep Link

Native 11.4.0 and above

UC Tipping v20250107

checkout headers audience

ai_title_page

anyword

openai

control

manual_entry

userEmail

template_id

userId

fundUrl

isCharityCo

email

appVersion

shouldBucketIntoExperiment

isEligibleForProfileBadge

partnerId

donationCadence

isActiveFundraiser

isPartner

isMobile

npoProfileOptIn

fundIsLinkedWithMeta

hasSessionDonation

categoryGroup

isCampaignOwner

fundHasInstagramDeepLink

Native 11.3.0 and above

Native 11.4.0 and higher

New funds eligible - Video Sharing (PROD)

GB Donation Upsell audience 

Auto Thanks V3 Rollout Audience

Thank you V3 testing whitelist

isRecurringFriendly

Is Recurring Friendly

Excluded funds - Video Sharing

NPO upsell animals category

NPO upsell disaster relief category

Logged In Users

CH Donation Upsell audience

Android v10.6.0 and above

NPO upsell essential needs category

NPO upsell medical category

userCurrencyCode

Localized Currency

NPO upsell cancer category

v11.5.0 and above

testAudience

pathname

Survicate

appVersion is at or above 12.8.0

Non-charity fund

isChallengeFundraiser

challenge-fundraisers

Payment Identity Launch Verification - Production

New funds eligible - Posters v2

CAD Donation Upsell Audience

Braze Email Tester

NPO Profile Opted-Out

iOS App Version

hasKnownDonors

PYMK has donors

iOS v12.3.0 and above

The Lughole - Business Rates & PA Support

Still £6,860 to go. Help us build momentum.