Commentary

V23.108 Small producer exemption

Part V23 Soft drinks industry levy

V23.108 Small producer exemption

V23.108 Small producer exemption

No charge to SDIL arises in respect of a chargeable event (namely the removal of chargeable soft drinks from the premises on which they are packaged) if, at the time the charge would otherwise arise1:

  1.  

    •     where the chargeable event arises from the packaging of of chargeable soft drinks in the UK, the person producing the goods is a “qualifying small producer”;

  2.  

    •     where the chargeable event arises from the importation of chargeable soft drinks, the person producing the goods is a “small producer”.

A producer is a “small producer” if2:

  1.  

    •     the aggregate of the amount

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