Soft Drinks Industry Levy
This information and impact note applies to the production and importation of soft drinks containing added sugar.
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The measure will apply to the producers and importers of these types of drinks. It will have a lower rate which will apply to added sugar drinks with a total sugar content of 5 grams or more per 100 millilitres and a higher rate for drinks with 8 grams or more per 100 millilitres.