Professionalism Through Knowledge

Updated Guidance on the sale of below cost alcohol

27/06/2017

Updated Guidance on the sale of below cost alcohol

Sale of Alcohol Below Cost

The guidance banning the sale of alcohol below cost price has been updated.

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

The update, dated 14 June 2017, reflects changes to the guidance document and calculator as a result of duty changes.


This guidance is aimed at alcohol suppliers and enforcement authorities. In general, 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


There is also a price calculator which will help you work out the permitted price of alcohol.

2017

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