These regulations, which come into force on 15 September 2017, amend the Sale and Supply of Alcohol Regulations 2013 (the principal regulations). The regulations provide that excise duty and excise-equivalent duty on tobacco products are to be deducted or excluded from the calculation of a business’s actual or projected gross annual sales revenue. The result of this calculation affects the eligibility of grocery stores to hold alcohol off-licences. More specifically, the regulations, for existing and new businesses, establish requirements for—

• the deduction of excise duty and excise-equivalent duty on tobacco products from the calculation of the businesses’ actual or projected gross sales revenue (as the case may be) for the purposes of ascertaining their principal business (as defined in section 5(1) of the Sale and Supply of Alcohol Act 2012) (amendments to regulations 6 and 7 of the principal regulations):

• the exclusion of excise duty and excise-equivalent duty on tobacco products from the businesses’ statement of actual or projected gross sales revenue (as the case may be) to which the licensing authority or a licensing committee must have regard in determining whether any premises are a grocery store (amendments to regulations 12 and 13 of the principal regulations).