Commentary

V23.109 Who pays SDIL – arrangements with commercial partners

Part V23 Soft drinks industry levy

V23.109 Who pays SDIL – arrangements with commercial partners

V23.109 Who pays SDIL – arrangements with commercial partners

The person liable to pay SDIL is described in V23.106. However, an agreement can be reached with a commercial partner about who will register, report and pay the levy, based on the specific circumstances, with records kept of the decision.

If that decision is made in good faith, HMRC will generally accept it, but they will not be bound by it. Situations where no one registers, reports or pays the levy, which could lead to interest, penalties and, in some cases, criminal charges, should be avoided.

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