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.

Documents

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

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'Duty plus VAT permitted price calculator (2019)

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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.

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.