Consultation outcome

Pubs Code Consultation: Accounting for duty paid on alcohol and volumes of unsaleable draught products

This consultation has concluded

Download the full outcome

Beer Waste and Duty Consultation Response

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Detail of outcome

The office of the PCA consulted on draft guidance on accounting for duty paid on alcohol and volumes of unsaleable draught products between 02 November 2018 and 11 January 2019. The consultation has now closed, and the guidance will come into force on 01 July 2019.

The guidance can be found here.

Feedback received

Beer Waste and Duty Individual Responses

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Detail of feedback received

We received 25 responses to the consultation. These mainly came from:

  • Pub-owning businesses with 500 or more tied pubs
  • Trade bodies and other industry organisations
  • Tied pub tenants, former tied pub tenants and tenant representative groups

Original consultation

Summary

We are seeking your views on draft guidance on accounting for duty paid on alcohol and volumes of unsaleable draught products in Pubs Code forecast profit and loss statements. This consultation will run from 02 November 2018 to 11 January 2019.

This consultation ran from
to

Consultation description

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The consultation seeks views on the PCA’s draft guidance and we encourage stakeholders from across the pubs industry to respond.

Documents

Pubs Code Consultation: Accounting for duty paid on alcohol and volumes of unsaleable draught products

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email office@pubscodeadjudicator.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Published 2 November 2018
Last updated 11 April 2019 + show all updates
  1. Uploading individual responses

  2. Updated Pubs Code Adjudicator response to consultation.

  3. removal of incorrect apostrophe

  4. We have added a word document version of the response form.

  5. First published.