Banning the sale of alcohol below the cost of duty plus VAT: Guidance update

This Guidance (which has recently been updated) 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 helps you work out the ‘permitted price’ of alcohol.

The refreshed Guidance can be found here: 'Guidance on banning the sale of alcohol below the cost of duty plus VAT: For suppliers of alcohol and enforcement authorities in England and Wales'

The calculator can be heard here: Price calculator: duty plus VAT permitted