Policy paper

Changes to the Soft Drinks Industry Levy

This measure is about changes to the Soft Drinks Industry Levy sugar content threshold and removal of exemptions for milk-based and milk substitute drinks from 1 January 2028.

• From: HM Revenue & Customs
• Published: 13 July 2026

Documents

Soft Drink Industry Levy changes

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Draft legislation

PDF, 195 KB, 5 pages

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Draft legislation (accessible version)

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Changes to the Soft Drinks Industry Levy — policy paper

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Explanatory note

ODT, 13.6 KB

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Details

This measure:

• reduces the Soft Drinks Industry Levy sugar content threshold from 5g to 4.5g per 100ml
• removes the exemption for milk-based and milk-substitute drinks

This technical consultation will run for 8 weeks and will close on 6 September 2026. You should email your feedback to sdilconsultation@hmrc.gov.uk.

Published 13 July 2026