Finance Act 2017 (c. 10)

Part 2 U.K. Soft drinks industry levy

Charging of the soft drinks industry levy U.K.

36 Levy rates U.K.

(1) Soft drinks industry levy is charged—

(a) in the case of chargeable soft drinks that meet the higher sugar threshold, at the rate of £0.24 per litre of prepared drink;

(b) in the case of chargeable soft drinks that do not meet the higher sugar threshold, at the rate of £0.18 per litre of prepared drink.

(2) A chargeable soft drink meets the higher sugar threshold if it contains at least 8 grams of sugars (whether or not as a result of containing added sugar ingredients) per 100 millilitres of prepared drink.

Commencement Information

I1 S. 36 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)