Policy paper

Soft Drinks Industry Levy - concentrates mixed with sugar when dispensed

This measure introduces a minor change to the Soft Drinks Industry Levy.

• From: HM Revenue & Customs
• Published: 15 March 2023

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Soft Drinks Industry Levy - concentrates mixed with added sugar when dispensed

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This measure amends the definition of a soft drink which is liable to the Soft Drinks Industry Levy.

The Soft Drinks Industry Levy will now include packaged concentrates which are mixed with sugar at the point the drink is dispensed from a fountain machine.

The measure will take effect from 1 April 2023. Existing Soft Drinks Industry Levy rates and provisions will continue to apply.

Published 15 March 2023