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Revised Guidance Issued Under S.182 of the Licensing Act 2003

Guidance issued following introduction of mandatory conditions preventing sales below duty plus VAT

On 28th May the Licensing Act 2003 (Mandatory Conditions) Order 2014 came into force creating an additional mandatory condition, which effectively bans the sale of alcohol for less than the cost of duty plus VAT. The Home Office’s guidance and price calculator relating to the Order can be found here.

As a consequence, on 4th June the Home Office issued a revised edition of its Guidance to licensing authorities on the discharge of their functions under Section 182 of the Licensing Act 2003.

The main changes to the Guidance include:

  • The addition of information relating to the ban on alcohol sales below the cost of duty plus VAT (Section 10.20);
  • Clarification of local licensing authorities’ role in the introduction of Early Morning Restriction Orders (Section 16.7);
  • Confirmation that applicants for a personal licence are not required to be residents of England and Wales (Section 4.6); and
  • Confirmation that additional licences may be required for the use of copyright works, such as the playing of recorded music and the exhibition of films (Section15.46).’

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