V23.104 Exempt soft drinks

V23.104 Exempt soft drinks

The following are exempt soft drinks1:


    •     milk-based drinks (see SI 2018/41, reg 7), ie drinks containing at least 75ml of milk per 100ml of 'prepared drink' (see V23.105)


    •     milk substitute drinks (see SI 2018/41, reg 8), like soya or almond milk.


    •     alcohol substitute drinks (see SI 2018/41, reg 9), like de-alcoholised beer or wine


    •     soft drinks of a specified description which are for use for medicinal or other specified purposes (see SI 2018/41, reg 10), eg:

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