The measure

Two measures were announced in relation to the sale of alcohol.

First, as previously announced, from spring 2014, alcohol in England and Wales must be sold at no less than the value of the duty plus VAT (alcohol price floor).

Secondly, following consultation, the Government has announced measures to tackle the illicit trade in alcohol products. These measures include a registration scheme for wholesalers and a requirement for alcohol traders to take reasonable steps to ensure their suppliers and customers are legitimate.

Who will be affected?

The measures will affect wholesalers and retailers of alcohol.

When?

The registration scheme for alcohol wholesalers will commence in 2016.

The requirements for alcohol traders will commence in 2014.

Our view

The alcohol price floor measure is more of a social policy measure than an indirect tax matter.

The announcement concerning the registration scheme for wholesalers was discussed in a consultation document and was anticipated.




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