Pubs Code Adjudicator (PCA) Levy Methodology for 2023-24
Section 63(1) of the Small Business, Enterprise and Employment Act 2015 (the Act) authorises the PCA to impose a levy on pub-owning businesses towards PCA鈥檚 expenses. Section 63(5) of the Act permits the PCA to vary the amount to be paid by pub-owning businesses, to reflect the expense and time that the PCA expects to spend in dealing with matters relating to them in the application of the Code. Before imposing the levy, the PCA must obtain the consent of the Secretary of State 鈥� section 63(2) of the Act.
Applies to England and Wales
Documents
Details
皇冠体育app PCA obtained the Secretary of State鈥檚 approval for the imposition of a levy of 拢2,969,507 for鈥痶he financial year鈥�2023-24. 皇冠体育app levy has been raised against the six pub-owning businesses with 500 or more tied pub tenants in England and Wales.聽
皇冠体育app 2023-24 levy apportionment was determined by fixed and variable elements based on:聽
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皇冠体育app fixed costs of operating the office apportioned on a percentage basis reflecting the number of tied pubs each of the six pub-owning businesses owned on 31 December 2022 (40%)聽
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皇冠体育app variable costs 颈苍肠濒耻诲颈苍驳听听
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the number of arbitration cases involving each pub-owning business in the period from 1 January 2022 to 31 December 2022. (20%).聽
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a percentage reflecting the amount of time PCA spent in connection with regulatory activity for each pub-owning business in the period 1 January 2022 鈥� 31 December 2022. (40%)聽
| 1 | Fixed costs | 40% | Based on tied pub numbers for each pub-owning business on 31 December 2022. |
| 2 | Arbitration | 20% | Based on: a) the number of new arbitration cases; and b) other arbitration cases open for any time聽between 1 January and 31 December 2022. |
| 3 | Regulatory activity | 40% | Amount of regulatory time spent by PCA in connection with each pub-owning business between 1 January and 31 December 2022. |
皇冠体育app total levy amount levied on the six pub-owning businesses range from 5.4% to 35.9% of the total amount. 皇冠体育app minimum amount levied is 拢160,059.55 and the maximum is 拢1,065,934.82.聽
聽皇冠体育app contract liability (underspend) due to each pub-owning business arising from the 2022-23 financial year was 拢2,467,571. 皇冠体育app National Audit Office鈥檚 certification of the 2021-22 end of year audit was delayed due to the Covid pandemic, so the outstanding 2020-21 loan repayment was included in the 2022-23 levy apportionment. This contributed to the underspend, as did no spend against an investigation, reduced legal and staff costs. 皇冠体育app underspend has been returned to the POBs in the proportion in which each pub-owning business contributed to the 2022-23 levy.