Who gets how much of your beer £?
 Share
The version of the browser you are using is no longer supported. Please upgrade to a supported browser.Dismiss

 
View only
 
 
ABCDEFGHIJKLMNOPQRSTUVWXYZAAAB
1
Who gets how much of your CASK BITTER £?
2
This spreadsheet works on several assumptions, the main one being that the breweries at each size are producing a beer of equal strength and wholesale price. This model does kind of fit the expectations of many pub landlords however... the idea that a firkin should cost approximately ABV*10+30 (or even as low as +20, or GTFO) is not uncommon. Feel free to duplicate this spreadsheet and use it as you will!
3
This spreadsheet was created for a blog post on beer pricing.
4
-Yvan (@JollyGoodBeer)
5
6
The fields that are this colour are the ones intended to be adjusted to reflect different beers/pubs.
7
8
Basic Parameters
9
Pints per firkin70.00average usable pints in a 72 pint / 9 gal cask - used to calculate pub earnings and GP
10
Litres per firkin41.00for duty calculation, many brewers use 41 litres
11
Strength of beer3.6%this affects the duty paid - you should adjust the £/pint manually
12
Brewery firkin price£60.00assuming everyone is selling a similar beer at a similar market rate - £60 is on the low side for good beer @ 4%
13
Distributor margin£15.00I've seen anything from £5 to £15... depending on discounts/beer
14
Pub's pint price£3.20
varies greatly, £3.60 is not unusual for a 4% beer in Cambridge but in my village local the same beer would be £3.20
15
Distributor GP20.00%"GP" = "Gross Profit" - the % of the sale value above the purchase value
16
Pub GP59.82%higher the better... pub sensitivity to GP varies widely, >60% considered OK zone by many
17
18
Duty Rates (2014)
19
Full duty£18.37£ per hectolitre per cent of beer >2.8% <7.5% - UPDATED for 2015 rate decrease
20
<=5k hl brewery£9.19.... 50% of above for all brewers <5000 hectolitres
21
10k hl brewery£13.78
see HMRC website
22
20k hl brewery£16.07
23
30k hl brewery£16.84
24
40k hl brewery£17.60
note: formula is a bit different over 30k
25
50k hl brewery£18.06
after 60k hectolitres the full duty rate comes into effect
26
27
Per-firkin revenue share by brewery size
28
<=5k b'ry10k br'y20k br'y30k br'y40k br'y50k br'y
>60k br'y
29
Duty man£13.56£20.34£23.72£24.85£25.98£26.66£27.11(no wonder big brewers don't like PBD - is 50% overcompensation for economies of scale?)
30
Brewery£46.44£39.66£36.28£35.15£34.02£33.34£32.89(this is what the brewery gets to cover their costs and hopefully leave them some profit)
31
Distributor£15.00£15.00£15.00£15.00£15.00£15.00£15.00(I have no idea about big distributor margins)
32
Pub£111.67£111.67£111.67£111.67£111.67£111.67£111.67(the pub gets the biggest slice of the pie... but bear in mind their costs)
33
VAT man£37.33£37.33£37.33£37.33£37.33£37.33£37.33(another slice for the bloody tax man!)
34
PER PINT... Who Gets What? (£)
35
<=5k b'ry10k br'y20k br'y30k br'y40k br'y50k br'y
>60k br'y
36
Duty man£0.19£0.29£0.34£0.36£0.37£0.380.3873
37
Brewery£0.66£0.57£0.52£0.50£0.49£0.480.4698
38
Distributor£0.21£0.21£0.21£0.21£0.21£0.210.2143
39
Pub£1.60£1.60£1.60£1.60£1.60£1.601.5952
40
VAT man£0.53£0.53£0.53£0.53£0.53£0.530.5333
41
TOTAL£3.20£3.20£3.20£3.20£3.20£3.20£3.20
42
PER PINT... Who Gets What? (%)
43
<=5k b'ry10k br'y20k br'y30k br'y40k br'y50k br'y
>60k br'y
44
Duty man6.05%9.08%10.59%11.10%11.60%11.90%12.10%
45
Brewery20.73%17.71%16.19%15.69%15.19%14.88%14.68%
46
Distributor6.70%6.70%6.70%6.70%6.70%6.70%6.70%
47
Pub49.85%49.85%49.85%49.85%49.85%49.85%49.85%
48
VAT man16.67%16.67%16.67%16.67%16.67%16.67%16.67%
49
TOTAL100.00%100.00%100.00%100.00%100.00%100.00%100.00%
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
Loading...
 
 
 
41l cask
30l keg