Commentary

V23.106 Chargeable event (tax point) and person liable to pay SDIL

Part V23 Soft drinks industry levy

V23.106 Chargeable event (tax point) and person liable to pay SDIL

V23.106 Chargeable event (tax point) and person liable to pay SDIL

Subject to the small producer exemption (see V23.108), the charge to SDIL arises on a chargeable event which occurs on or after 6 April 20181.

Chargeable event: chargeable soft drinks packaged in the UK

Where chargeable soft drinks are packaged by a person on premises in the United Kingdom, a chargeable event occurs on the removal of the chargeable soft drinks from the packaging premises2. However:

  1.  

    •     if, on removal from the packaging premises, the 'secondary warehousing condition' is met in relation to the chargeable soft drinks, a chargeable event occurs at the time that the secondary warehousing condition ceases to be met in relation to those soft drinks (and not at the time at the time of removal from the packaging premises)

  2.  

    •     if the chargeable soft drinks are made available for sale or free of charge before a chargeable event in relation to the soft drinks would otherwise occur), a chargeable event occurs at the time the soft drinks are made available (and not at the time that it would otherwise occur)

The secondary warehousing condition is met3, at any time, in relation to chargeable soft drinks if the chargeable soft drinks

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