Quarterly BAS Due (July–September)
Form 1099-NEC & Contractor Payment Reporting Check
Why this matters.
Playing music in a business is a public performance of copyright works, and in the UK that normally needs permission. Under the Copyright, Designs and Patents Act 1988, performing or playing a sound recording in public without the right licence can be copyright infringement, even if you only play the radio or a streaming service for customers and staff. Most businesses need two licences: one from PPL, which licenses the recorded music (labels and performers), and one from PRS for Music, which licenses the songwriters and composers. In 2018 PPL and PRS launched TheMusicLicence, a combined licence, to make this simpler.
Consumer streaming subscriptions such as Spotify, Apple Music or Amazon Music are licensed for personal use only, so using them in a commercial setting usually breaches their terms and does not replace a public performance licence. Tariffs depend on your sector and premises size, and rights holders actively check businesses and can claim unpaid fees plus legal costs, and seek damages or an injunction for infringement. Staying correctly licensed, or choosing properly cleared background music, is a small cost that avoids a much larger dispute.
