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This consultation sets out the guidance in relation to pub-owning businesses’ statutory obligations in connection with profit and loss statements under Schedule 2 to the Code. This guidance is designed to ensure an accurate and consistent approach to accounting for both the duty paid on alcohol supplied under a tied tenancy; and the volume of draught beer and cider that will be saleable after allowing for waste. Schedule 2 requires disclosure of these items in the forecast profit and loss statements that pub- owning businesses must provide to their tied pub tenants as part of a rent proposal under Part 3 of the Code or a rent assessment proposal under Part 4 of the Code.
The consultation seeks views on the PCA’s draft guidance and we encourage stakeholders from across the pubs industry to respond.