36Levy ratesU.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
I1S. 36 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)