Kent brewer and pub operator Shepherd Neame has said the redevelopment of its 380 strong pub estate in advance of 1 July's England smoking ban has cost it £3m.
Britain's oldest brewer also said that it was "well advanced" in plans to develop 200 of its pub gardens by the 1 July deadline.
However, 90% of the Shepherd Neame pubs have outdoor space and the process of erecting umbrellas, canopies and outdoor heaters and lighting will continue beyond the smoking bans' inception, it said.
The cost per pub of revamping sites to comply with smoking ban regulations has been £10,000 the operator revealed.
Shepherd Neame chief executive Jonathan Neame said: "Over the past 12 months we have embarked on a significant investment programme in outdoor spaces to offer our customers pleasant, comfortable external facilities. Our covered heated areas, called ‘smoke-easys', are intended for smokers and non-smokers alike."
He added: "We are not simply erecting ‘quick fix' solutions or temporary structures. Our objective is to turn our gardens into attractive outside spaces, sympathetic to their surroundings."
By Christopher Walton