Guidance

Banning the sale of alcohol below the cost of duty plus VAT

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
4 February 2014
Last updated
29 April 2019 — See all updates

Applies to England and Wales

Documents

[Withdrawn] Guidance on banning the sale of alcohol below the cost of duty plus VAT

PDF, 983 KB, 21 pages

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[Withdrawn] Duty plus VAT permitted price calculator (2019)

MS Excel Spreadsheet, 40 KB

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Details

This guidance provides a single point of reference for suppliers of alcohol and local authorities in England and Wales for banning the sale of alcohol below the cost of duty plus VAT.

It provides comprehensive information regarding implementation of the relevant legislation, methods of calculating the amount of duty plus VAT (referred to in legislation as ‘the permitted price’) and effective enforcement of the ban.

Please use the accompanying spreadsheet for the duty plus VAT permitted price calculator (2019), which is located within the guidance as annex C.

Updates to this page

Published 4 February 2014
Last updated 29 April 2019 + show all updates

  1. Updated guidance and calculator.

  2. Latest version of guidance published.

  3. Guidance updated.

  4. New calculator added.

  5. Separate 'duty plus VAT permitted price calculator (2013)' published.

  6. First published.

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