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Home > 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.

United Kingdom. Home Office. [Home Office UK] (2014) 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. London: Home Office. 21 p.

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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.

Introduction
1) Overview: banning the sale of alcohol below the cost of duty plus VAT
2) Who the ban applies to  

Section 1: Implementing the ban
3) Responsibility for ensuring compliance with the mandatory condition at premises
4) How to calculate the permitted price of duty plus VAT
5) Changes to excise duty and VAT
6) Updating of pricing systems
7) Multibuy promotions
8) Multibuy promotions on non-alcoholic products
9) Multipack products
10) Inclusive drinks
11) Complementary drinks
12) Discount coupons
13) Reward cards
14) Staff discount
15) Online internet sales
 
Section 2: Exemptions
16) Activities carried on at or from one of the locations described in section 173 of the Licensing Act 2003
17) Alcohol offered as a prize
18) Low strength drinks of 1.2% ABV or less
 
Section 3: Enforcement
19) Responsibility for enforcement
20) Breach of the mandatory condition
 
Annexes
Annex A: Alcohol duty rates (2013)
Annex B: Duty plus VAT permitted prices (2013)
Annex C: Duty plus VAT permitted price calculator (2013)
Annex D: Implementation checklist
Annex E: Frequently Asked Questions

 

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