Commentary

V23.102 Drinks that are liable to SDIL

Part V23 Soft drinks industry levy

V23.102 Drinks that are liable to SDIL

V23.102 Drinks that are liable to SDIL

The charge to SDIL

SDIL is charged on 'chargeable soft drinks'1.

What is a soft drink?

A “soft drink” is2:

  1.  

    (a)     a beverage of an alcoholic strength not exceeding 1.2%, or

  2.  

    (b)     a liquid which constitutes a beverage within a) above when prepared in a “specified manner”, ie:

  3.  
    1.  

      (i)     diluted with water

    2.  

      (ii)     combined with crushed ice, or processed to create crushed ice

    3.  

      (iii)     combined with carbon dioxide, or

    4.  

      (iv)     prepared in a process that involves any combination of the above processes

What is a chargeable soft drink?

A soft drink is a chargeable soft drink

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