Guidance

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

This publication was withdrawn on 19 March 2015

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.

Guidance on the banning of below-cost sales of alcohol in England and Wales, and a duty plus VAT permitted price calculator.

Documents

Duty plus VAT permitted price calculator (2014)

This file may not be suitable for users of assistive technology. Request an accessible format.

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

Detail

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.