The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The Soft Drinks Industry Levy (SDIL) came into effect from 6 April 2018 and this guidance note provides a summary of the main information / requirements provided by HMRC and links to further information produced by HMRC on this levy.
A drink will be liable to SDIL if it meets all of the following criteria:
Drinks that were transported to the UK before 6 April 2018 are not liable to the levy.
The following drinks are not liable to the levy:
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