V23.203 Bringing drinks liable for the Soft Drinks Industry Levy into the UK
1 April 2019
Find out if you need to register, report and pay the levy if you're involved in bringing liable drinks into the UK.
Your business may need to register, report and pay the Soft Drinks Industry Levy if you're involved in bringing liable drinks into the UK from anywhere else, including the EU and Channel Islands.
The levy does not apply to anyone whose business does not involve the sale of liable drinks, for example if you only:
• transport liable drinks
• provide warehousing for liable drinks
You need to report drinks made by a small producer, but do not have to pay the levy on them. You must get and keep records that show the drinks are from a small producer as you'll need to share them with HMRC if asked.
Who reports and pays the levy depends on the point that the levy becomes due on the drinks.
Movement of liable drinks between the UK and the Isle of Man
From 1 April 2019, the Soft Drinks Industry Levy will be introduced in the Isle of Man. This means that the movement of liable soft drinks between the UK and the Isle of Man is treated as being a movement within the UK for the purposes of the levy, and therefore:
• the movement of drinks from the UK to the Isle of Man will not be treated as an import or