Commentary

V23.103 The sugar content condition

Part V23 Soft drinks industry levy

V23.103 The sugar content condition

V23.103 The sugar content condition

A packaged soft drink meets the sugar content condition if it contains 'added sugar ingredients', and at least 5 grams of sugars (whether or not as a result of added sugar ingredients) per 100 millilitres of 'prepared drink'1. For 'prepared drink', see V23.105.

A packaged soft drink contains “added sugar ingredients” if any of the following are combined with other ingredients at any stage in the production process:

  1.  

    •     calorific mono-saccharides or di-saccharides

  2.  

    •     a substance containing calorific mono-saccharides or di-saccharides

A packaged soft drink does not contain “added sugar ingredients” only by reason of containing

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