General licensing and street trading
Information, advice and application forms for premises licences authorising sales of alcohol, provision of entertainment to the public and the supply of hot food or drink late at night.
Banning the sale of alcohol below the cost of duty plus VAT
The Government has introduced a ban on the sale of alcohol below cost in, defined as duty plus VAT, which came into force on May 28 2014.
The ban is a new licensing condition of the Mandatory Code of Practice which applies to all licensed premises, including those with club premises certificates, in England and Wales. It sets the minimum price beneath which no alcohol product will be permitted to be sold. Any breach of this condition will be a breach of the Premises Licence or Club Premises Certificate and can be enforced by the Council in its capacity as local licensing authority under section 136(1) of the Licensing Act 2003.
The Home Office has issued detailed guidance on how to ensure compliance with the ban, along with a useful calculator tool which can be used use to work out the minimum price for specific products. Both are available for download on the Home Office website.
In addition, for further clarity on specific products subject to confusion over their duty rates, especially high strength ciders, the ACS has produced some useful guidance in conjunction with the Local Government Association and the Wine and Spirit Trade Association, which is available on the ACS website.