Pubs Code Adjudicator Guidance: Beer Waste and Duty
Accounting in Pubs Code Schedule 2 forecast profit and loss statements as part of a rent proposal under Part 3 of the Code or a rent assessment proposal under Part 4 of the Code for: a) the volume of alcohol on which duty has been paid; and b) the volume of draught product waste which is unsaleable. Including the provision of associated training and support.
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The office of the PCA has published statutory guidance in relation to pub owning business’ statutory obligations to account accurately in Pubs Code Schedule 2 forecast profit and loss statements (as part of a rent proposal under Part 3 of the Code or a rent assessment proposal under Part 4 of the Code) for: a) the volume of alcohol on which duty has been paid; and b) the volume of draught product waste which is unsaleable.
In particular, the guidance sets out that pub owning businesses must account for sediment and operational waste separately.
The guidance also sets out the office of the PCA’s expectations in respect of the training and support that pub owning businesses will make available to their tied pub tenants on cellar management and dispensing best practice to help them to realise the levels of business on which their rent is based. It further sets out how their Business Development Managers should be trained to understand and explain to tied pub tenants how waste has been calculated.
The guidance has been made under section 61(3) of the Small Business, Enterprise and Employment Act 2015.
The guidance will come into effect from 01 July 2019.