Schedule 2: Scottish Pubs Code Adjudicator Part 3: Funding and other support Annual levy on pub-owning businesses
88.The adjudicator is to be funded primarily(4) by means of a levy on pub-owning businesses.
89.Paragraph 12(1) specifies that the levy for any particular financial year is payable by any person (legal or natural) who is or was a pub-owning business during that financial year. Accordingly, a business that ceased to qualify as a pub-owning business mid-way through the year would still be liable to pay the levy.
90.Paragraph 12(2) states that the adjudicator can only impose a levy in a financial year if the Scottish Ministers have given their approval. Requiring the consent of Scottish Ministers ensures that the levy is subject to a level of scrutiny and accountability and cannot be determined solely by the adjudicator.