Consultation outcome

Draft legislation: Soft Drinks Industry Levy

From:
HM Revenue & Customs
Published
13 October 2017
This consultation has concluded

Detail of outcome

This consultation contributed to:

Original consultation

Summary

This technical consultation seeks comments on two draft statutory instruments regarding the Soft Drinks Industry Levy.

This consultation ran from
to

Consultation description

As announced at Budget 2016, the Soft Drinks Industry Levy will be introduced from April 2018. This new levy will apply to the production and importation of soft drinks containing added sugar.

Following a public consultation in summer 2016, primary legislation introducing the levy was approved by parliament in the Finance Act 2017.

To complete the legislative framework for the levy, two statutory instruments are required. This technical consultation seeks comments on both of these draft statutory instruments:

  • The Soft Drinks Industry Levy Regulations 2017 set out in detail the scope and operation of the levy
  • The Soft Drinks Industry Levy (Enforcement) Regulations 2017 will provide HMRC with specific enforcement and compliance powers

This consultation will be of interest to businesses in the UK soft drinks industry - in particular brand owners, manufacturers, importers and exporters of soft drinks.

Documents

Draft Statutory Instrument: The Soft Drinks Industry Levy Regulations 2017

PDF, 956 KB, 18 pages

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Draft Statutory Instrument: The Soft Drinks Industry Levy (Enforcement) Regulations 2017

PDF, 687 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
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Published 13 October 2017

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