Open consultation

Strengthening the Soft Drinks Industry Levy

• From: HM Revenue & Customs and HM Treasury
• Published: 28 April 2025

Summary

HMRC and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).

This consultation closes at
11:59pm on 21 July 2025

Consultation description

Following the recent SDIL review, this consultation sets out proposals to build on the SDIL바카라 사이트™s success in incentivising soft drinks producers to reduce sugar content.

These proposals are:

• to reduce the minimum sugar content at which the바카라 사이트¯SDIL applies to qualifying drinks from 5g to 4g. The바카라 사이트¯SDIL바카라 사이트¯standard rate would apply from 4g to 7.9g total sugar per 100ml, as opposed to 5g to 7.9g total sugar per 100ml currently
• to remove the exemption for milk-based drinks whilst introducing a 바카라 사이트˜lactose allowance바카라 사이트™ to account for the natural sugars in the milk component of these drinks
• to remove the exemption for milk substitute drinks with 바카라 사이트˜added sugars바카라 사이트™ beyond those sugars derived from the principal ingredient, such as oats or rice

The government welcomes your views on these proposals as part of this consultation and your feedback will inform decisions by HM Treasury ministers.

Documents

Strengthening the Soft Drinks Industry Levy consultation

HTML

Ways to respond

or

Email to:

SDILconsultation@hmrc.gov.uk

Write to:

SDIL Consultation Team
Indirect Tax, Floor 8(D)
HM Revenue & Customs
31 Water Street
L2 0RD

Published 28 April 2025