As of September 30, 2024, the Minimum Unit Price (MUP) for alcohol in Scotland has increased from 50p to 65p per unit, marking a 30% rise.
The calculation used to work out the minimum price is as follows:
Volume (ml) x ABV / 1000 x 0.65
70cl bottle of vodka (37.5% ABV)
700 x 37.5 / 1000 x 0.65 = £17.07
MUP regulation requires that fractions of pence should always be rounded up.
The price of alcohol in Scotland has risen significantly as a result. For example, a 70cl bottle of whisky (40% ABV) now costs £18.20, up from £14, while a bottle of wine (12% ABV) is now priced at £5.85, compared to £4.50 previously. Similarly, a 70cl bottle of vodka (37.5% ABV) now costs £17.07, up from £13.13.
The Scottish Grocers’ Federation has an online MUP calculator which can be used – https://www.sgfscot.co.uk/advice/mup-calculator
Stephen McGowan, Partner and Head of Licensing (Scotland) at TLT LLP has provided the following advice for the trade.
“One issue I wish to flag is price-marked stock. There is no ‘exemption’ or ‘ loophole’ for price-marked stock. Whatever price is marked on the stock is irrelevant: it must comply with the new MUP of 65p. price marked stock will have to be stickered with updated correct pricing or removed from shelves. If you have price-marked stock please act upon this now, it is important you do not sell alcohol below the MUP as this is a breach of licence conditions and is a criminal offence and separately, could be misleading to customers and therefore an issue under trading standards law“
