V23.209 Soft Drinks Industry Levy credit for exported drinks (notice 4)
19 December 2019
Who can claim a levy credit
You can claim a levy credit on your Soft Drinks Industry Levy returns for drinks that you've paid the levy on and are:
• exported by you or someone else in the supply chain
• reasonably expected to be exported by someone else
You can only claim the credit if you've registered for the levy and have paid the levy on those drinks directly to HMRC.
You cannot claim the credit if you've exported the drinks further down the supply chain and have not paid the levy directly to HMRC on those drinks yourself.
(1) Company A packages the soft drinks and pays the levy to HMRC on those drinks.
(2) Company B buys the soft drinks from company A and supplies them to Company C.
(3) Company C exports them to their customer who is based outside of the UK.
Only Company A can claim the export credit on those soft drinks.
Find out if you can claim a credit for lost or destroyed drinks.
How to claim a levy credit
You'll need to get and keep the required evidence of the exported, lost or destroyed drinks, as described in this guidance.
You'll need to claim a levy credit on your quarterly Soft Drinks Industry Levy returns.
You have 2 years from the date that the drinks became chargeable to the levy to claim a levy credit.
Credit for exported drinks
To claim a levy credit