36Levy ratesU.K.
(1)Soft drinks industry levy is charged—
(a)in the case of chargeable soft drinks that meet the higher sugar threshold, [F1at the rate of £2.59 per 10 litres] of prepared drink;
(b)in the case of chargeable soft drinks that do not meet the higher sugar threshold, [F2at the rate of £1.94 per 10 litres] 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.
Textual Amendments
F1Words in s. 36(1)(a) substituted (with effect in accordance with s. 79(2) of the amending Act) by Finance Act 2025 (c. 8), s. 79(1)(a)
F2Words in s. 36(1)(b) substituted (with effect in accordance with s. 79(2) of the amending Act) by Finance Act 2025 (c. 8), s. 79(1)(b)
Commencement Information
I1S. 36 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)