Commentary

V23.100 Introduction to the soft drinks industry levy

Part V23 Soft drinks industry levy

V23.100 Introduction to the soft drinks industry levy

Soft drinks industry levy

V23.100 Introduction to the soft drinks industry levy

The soft drinks industry levy ('SDIL') came into force on 6 April 2018 and it is levied on soft drinks containing at least 5 grams of sugar per 100 ml per litre of 'prepared drink'. A higher rate applies to drinks with a sugar content of at least 8 grams per 100 ml. For the rates of SDIL, see V23.105 and for a list of exempt drinks, see V23.104.

Treatment of SDIL for the purpose of the customs and excise acts

The soft drinks industry levy is to be

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