Guidance

Banning the sale of alcohol below the cost of duty plus VAT: March 2016

Guidance on the banning of below-cost sales of alcohol in England and Wales, and a duty plus VAT permitted price calculator.

• From: Home Office
• Published: 27 November 2014
• Last updated: 14 June 2017 — See all updates

Documents

Guidance on banning the sale of alcohol below the cost of duty plus VAT

PDF, 347 KB, 20 pages

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Price calculator: duty plus VAT permitted

MS Excel Spreadsheet, 34 KB

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Details

This guidance is aimed at alcohol suppliers and enforcement authorities.

It provides information about the ban on the sale of below-cost alcohol, including:

• what the ban means and who it applies to
• how to implement the ban
• exemptions
• enforcing the ban

The price calculator will help you work out the permitted price of alcohol.

Published 27 November 2014
Last updated 14 June 2017 + show all updates

1. 14 June 2017

   Updated guide and calculator published.

2. 19 October 2016

   Calculator updated to reflect March 2016 changes.

3. 24 March 2016

   Duty on some drinks changed from 21 March 2016.

4. 23 March 2015

   Updated guidance.

5. 27 November 2014

   First published.