V23.102 Drinks that are liable to SDIL

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Part V23 Soft drinks industry levy
Commentary

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, when prepared in a specified manner, constitutes a beverage within (a), ie:

  3.  
    1.  

      (i)     diluted with water

    2.  

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

    3.  

      (iii)

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Home / De-Voil /Part V23 Soft drinks industry levy /Division V23.1 Commentary /Soft drinks industry levy / V23.102 Drinks that are liable to SDIL