ChefSums: Recipe Costing & GP

Gin and tonic: how much it costs to make, per serve

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A UK single: 25 ml of Gordon's gin over ice with a 200 ml bottle of Schweppes tonic and a lime wedge. Costed from JJ Foodservice wholesale prices dated 9 October 2026. Ice is not costed.

Gin and tonic with ice and lime
Photo: Gin and Tonic with ingredients by NotFromUtrecht, CC BY-SA 3.0, via Wikimedia Commons; cropped and resized. A licensed photo of the dish, not the exact costing below.
Ingredients per serve£1.23
Lowest price · 66% GP£4.34 inc VAT (£3.61 ex)
Premium · 75% GP£5.90 inc VAT (£4.92 ex)

The lowest price is the one that just reaches 66% GP, the UK wet GP benchmark (UKHospitality × Christie & Co, 2022: 66% wet GP across the survey). It covers the ingredients at a normal margin, not staff, rent or energy, and most cafés, pubs and takeaways charge more for simple dishes. Check what places near you charge. GP is worked out on the ex-VAT price.

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Ingredients and cost, one serve

IngredientPack pricePack sizeUsedCost
Gin (Gordon's)£15.99700 ml25 ml£0.57
Tonic water, 200 ml bottle£14.9924 each1 each£0.62
Limes£3.9915 each0.125 each£0.03
Total£1.23

Cost per line is pack price × (amount used ÷ pack size), the same sum the tool runs. Change one pack price and every line that uses it moves.

What it really costs: waste and staff time

Ingredients£1.23
Waste allowance, 5% (trim, ends, the odd one binned)£0.06
Staff time: 2 min hands-on per serve at £12.71/hr + 25% on-cost£0.53
Food, waste and staff per serve£1.82

At the lowest price (£3.61 ex VAT) that is 50% of the price, before rent, energy and everything else. Many UK sites aim to keep food plus staff (prime cost) at or under 60–65% of sales. The staff line counts hands-on prep only, not unattended cooking, and uses the April 2026 National Living Wage; put your own rate, minutes and waste in the calculator's real cost section or the prime cost calculator. Every dish side by side: the UK dish cost index.

Method

  1. Fill a highball or copa glass with ice.
  2. Pour 25 ml of gin (use a measure; UK law requires gin, vodka, rum and whisky to be sold in 25 ml or 35 ml measures, and the measure in use must be displayed).
  3. Top with the tonic and add a lime wedge.

Costing notes

Spirits and mixers carry 20% VAT, so the selling price has to be worked out ex VAT first, which the stats above do. The main price above uses 66% GP, the survey-wide wet GP in the UK benchmarks; that average includes draught beer, and the higher-margin segments ran at about 72-73% wet GP, so the 75% line is a stretch target for a spirit and mixer rather than the norm. A double (50 ml) adds about the same again for the spirit only, which is why doubles are often priced at less than twice a single and still make more money.

The mixer is about half the drink cost here. A post-mix tonic gun works out a fraction of a bottle's cost per serve, which is the usual way pubs improve spirit GP.

Where the prices came from

JJ Foodservice collection prices as shown on its public search pages on 9 October 2026 (delivery runs about £1-2 a case higher). A few lines JJ did not list in that day's searches reuse the dated prices already on our other starter recipes (7 September 2026, JJ Foodservice or Tesco retail, marked on each line). JJ does not label VAT on most lines: raw food is zero-rated in the UK, while soft drinks, alcohol, confectionery and some ingredients carry standard-rate VAT. Your supplier's price is the one that matters: open the recipe and type it in.

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