V23.105 SDIL rates

Chargeable soft drinks containing at least 5g but less than 8g of sugar per 100ml are subject to the levy at a rate of 18p per litre of 'prepared drink'1.

Chargeable soft drinks containing at least 8g of sugar per 100ml are subject to the levy at a rate of 24p per litre of prepared drink2.

'Prepared drink' means3 a soft drink as defined in V23.102 above, with the additional requirement, in the case of a drink which is prepared in a specified manner, that the drink must be prepared in

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