Guidance

Banning the sale of alcohol below the cost of duty plus VAT: March 2016

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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Price calculator: duty plus VAT permitted

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Details

This guidance is aimed at alcohol suppliers and enforcement authorities.

It provides information about the ban on the sale of below-cost alcohol, including:

  • what the ban means and who it applies to
  • how to implement the ban
  • exemptions
  • enforcing the ban

The price calculator will help you work out the permitted price of alcohol.

Published 27 November 2014
Last updated 14 June 2017 + show all updates
  1. Updated guide and calculator published.
  2. Calculator updated to reflect March 2016 changes.
  3. Duty on some drinks changed from 21 March 2016.
  4. Updated guidance.
  5. First published.