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.

This publication was withdrawn on

The guidance on banning the sale of alcohol below the cost of duty plus VAT and the permitted price calculator are being updated following the duty changes announced in the Budget on18 March 2015.

Documents

Duty plus VAT permitted price calculator (2014)

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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 (2014), which was located within the guidance as annex C.

Published 4 February 2014
Last updated 16 May 2014 + show all updates
  1. Latest version of guidance published.
  2. Guidance updated.
  3. New calculator added.
  4. Separate 'duty plus VAT permitted price calculator (2013)' published.
  5. First published.