CH155509 - 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 – total penalties

The overall penalties for the chargeable period are the total of

• any initial penalty - 5% on SDIL unpaid at the penalty date, see CH155507,
• any 5 month further penalty - 5% on SDIL unpaid 5 months after the penalty date, see CH155508, and
• any 11 month further penalty - 5% on SDIL unpaid 11 months after the penalty date.

FA09/SCH56

FA17/Section 52