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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.