Commentary

V23.201 Check if your drink is liable for the Soft Drinks Industry Levy

Part V23 Soft drinks industry levy

V23.201 Check if your drink is liable for the Soft Drinks Industry Levy

V23.201 Check if your drink is liable for the Soft Drinks Industry Levy

3 April 2018

Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.

Before you register for the Soft Drinks Industry Levy, you need to know if the drinks you produce, package, own the brand of, or bring into the UK are liable for the levy. If they're not, you don't need to register.

If you only dispense drinks into a cup, glass or take away cup, you're not classed as a packager and don't need to pay the levy.

Drinks that are liable for the levy

A drink is liable for the Soft Drinks Industry Levy if it meets all of the following conditions:

  1.  

    •     it has had sugar added during production, or anything (other than fruit juice, vegetable juice and milk) that contains sugar, such as honey

  2.  

    •     it contains at least 5 grams (g) of sugar per 100 millilitres (ml) in its ready to drink or diluted form

  3.  

    •     it's either ready to drink, or to be drunk it must be diluted with water, mixed with crushed ice or processed to make crushed ice, mixed with carbon dioxide, or a combination of these

  4.  

    •     it's bottled, canned or otherwise packaged so it's ready to drink or be diluted

  5.  

    •     it has a content of 1.2% alcohol by volume (ABV) or less

You can reformulate your drinks to reduce the sugar content, which may either reduce or

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