Policy paper

Soft Drinks Industry Levy: concentrates mixed with added sugar when dispensed

This measure introduces a minor change to the Soft Drinks Industry Levy.

From:
HM Revenue & Customs
Published
20 July 2022

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Soft Drinks Industry Levy: concentrates mixed with sugar when dispensed

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Details

This measure amends the definition of a soft drink which is liable to the Soft Drinks Industry Levy.

皇冠体育app Soft Drinks Industry Levy will now include packaged concentrates which are mixed with sugar at the point the drink is dispensed from a fountain machine.

皇冠体育app measure will take effect from 1 April 2023. Existing Soft Drinks Industry Levy rates and provisions will continue to apply.

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Published 20 July 2022

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