Table 1.

 Example prices for different product categories under a ban on below cost selling compared with minimum unit pricing

	Product (duty category)
	4×440 mL cans of beer (normal strength beer)	4×440 mL cans of strong beer (high strength beer)	4×440 mL cans of cider (normal strength cider)	2 L bottle of strong cider (threshold strength for normal strength cider)	750 mL bottle of white wine (wine)	750 mL bottle of red wine (wine)	700 mL bottle of vodka (spirits)	4×175 mL bottles of ready to drink “alcopops” (spirits)
% alcohol by volume	4.00	9.00	5.00	7.50	11.00	14.00	40.00	17.50
No of units	7.0	15.8	8.8	15	8.3	10.5	28	12.3
Implied minimum price
Under minimum unit pricing policy proposed in 2012:
40 pence per unit (£)	2.82	6.34	3.52	6.00	3.30	4.20	11.20	4.90
45 pence per unit (£)	3.17	7.13	3.96	6.75	3.71	4.73	12.60	5.51
50 pence per unit (£)	3.52	7.92	4.40	7.50	4.13	5.25	14.00	6.13
Under ban on below cost selling:
Duty+VAT threshold (£)	1.58	4.57	0.84	0.95	2.46	2.40	9.48	4.15
Implied threshold price per unit (pence)	0.22	0.29	0.10	0.06	0.30	0.23	0.34	0.34

VAT=value added tax.

£1.00 (€1.26; $1.63); 2014 rates.