CH155507 - Penalties for failure to pay on time: rules for specific taxes: Soft Drinks Industry Levy (SDIL): penalties - failure to pay all or part of amounts due – initial penalty

A person incurs an initial penalty when they do not pay the SDIL by the due date. They become liable to the penalty on the penalty date.

The amount of the initial penalty is 5% of the amount unpaid at the penalty date.

See the example at CH155510.

FA09/SCH56

FA17/Section 52