V23.102 Drinks that are liable to SDILThe charge to SDILSDIL is charged on 'chargeable soft drinks'1.What is a soft drink?A “soft drink” is2: (a) a beverage of an alcoholic strength not exceeding 1.2%, or (b) a liquid which constitutes a beverage within a) above when prepared in a “specified manner”, ie: (i) diluted with water (ii) combined with crushed ice, or processed to create crushed ice (iii) combined with carbon dioxide, or (iv) prepared in a process that involves any combination of the above processesWhat is a chargeable soft drink?A soft drink is a chargeable soft drink
SDIL is charged on 'chargeable soft drinks'1.
A “soft drink” is2:
(a) a beverage of an alcoholic strength not exceeding 1.2%, or
(b) a liquid which constitutes a beverage within a) above when prepared in a “specified manner”, ie:
(i) diluted with water
(ii) combined with crushed ice, or processed to create crushed ice
(iii) combined with carbon dioxide, or
(iv) prepared in a process that involves any combination of the above processes
A soft drink is a chargeable soft drink
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