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