The Price Marking Order 1991

Value added tax and other taxes

9.—(1) This article applies to goods other than motor fuel.

(2) In this article “VAT” means the value added tax chargeable on the supply of the goods or services in question and “other tax” means any other tax or duty to which any goods or services are subject.

(3) Subject to the provisions of article 8 above, where a person indicates in accordance with this Order that any goods are or may be for sale by retail, the selling price or the unit price that is indicated on or in relation to those goods shall be indicated in such a manner as to be inclusive of any VAT or other tax relating to those goods.

(4) The indication of price may be indicated exclusive of any VAT or other tax where the sale of goods on any premises or arising out of any advertisement is mainly to persons carrying on business and where, in addition to the indication of price, there is displayed either—

(a) a statement of the price inclusive of VAT and any other tax payable with equal prominence to the indication of price; or

(b) a statement of the amount of the VAT or other tax payable expressed as a sum of money with equal prominence to the indication of price; or

(c) prominent general statements that VAT or other tax is payable in addition to the prices indicated and stating the amount of the VAT or other tax expressed as a percentage.

(5) The provisions of this Order shall be complied with notwithstanding any change in the rate or coverage of VAT or any other tax, provided that where there is any such change a retailer who adjusts his prices in consequence thereof may—

(a) by means of a general notice or notices for a period of 14 days from the date any such change takes effect, indicate that any goods subject to that change are not for sale at the price indicated and that such price will be adjusted to take account of the change if, but only if, any such notice is prominently displayed, is unambiguous and easily identifiable as referring to the goods in question and is clearly legible to prospective purchasers;

(b) continue to distribute any catalogue or sales literature printed or ordered to be printed before a change is announced if, but only if—

(i) there is firmly attached thereto a label which prominently states that some or all of the prices printed therein are to be adjusted to reflect the change, and

(ii) it includes sufficient information to enable prospective purchasers to establish the adjusted prices of any goods listed, or

(iii) it refers to and is accompanied by a supplement which enables them to do so.