Mandatory licence condition - banning the sale of alcohol below the cost of duty plus VAT: wine and cider duty changes

In 2014, the Government introduced a mandatory condition banning the sale of alcohol below the cost of duty plus VAT.

With effect from 21 March 2016, the duty on wine and made-wine at or below 22% ABV and high strength sparkling cider above 5.5% ABV rose by RPI inflation.

As a reminder, the guidance and permitted price calculator issued by the Home Office relating to these matters can be found here and will be updated in due course with the duty changes.