Commentary

V23.204 Check if you need to register for the Soft Drinks Industry Levy

Part V23 Soft drinks industry levy

V23.204 Check if you need to register for the Soft Drinks Industry Levy

V23.204 Check if you need to register for the Soft Drinks Industry Levy

3 April 2018

You may need to register for the levy if you produce or package liable drinks, and you're not a small producer.

Businesses that must register

Your business must register for the Soft Drinks Industry Levy if you:

  1.  

    •     own the brand of a liable drink, or produce liable drinks under another brand, and you're not a small producer

  2.  

    •     bottle, can or otherwise package liable drinks for someone else

If you've produced liable drinks in the past, but you don't produce any liable drinks after 6

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