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This publication was withdrawn on

As of 1 August 2023, the guidance and calculator within this page will be out of date. This information will be updated as soon as possible

Applies to England and Wales

Documents

[Withdrawn] Guidance on banning the sale of alcohol below the cost of duty plus VAT

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email alternativeformats@homeoffice.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

[Withdrawn] Duty plus VAT permitted price calculator (2019)

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email alternativeformats@homeoffice.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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.