Research and analysis

Exploring small producers and importers of soft drinks with added sugar

This research was commissioned to help develop the Soft Drinks Industry Levy.

From:
HM Revenue & Customs
Published
18 January 2018

Documents

Exploring small producers and importers of soft drinks with added sugar

Ref: HMRC Research Report 465

PDF, 854 KB, 67 pages

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Details

This qualitative research project looked at small producers and importers of soft drinks containing added sugar, providing insight into their characteristics and practices.

Its main aim was to assist the development of the Soft Drinks Industry Levy by finding out how small producers and importers operate in the soft drinks with added sugar market, and the potential impact of a levy on them.

The research provided evidence of how much small producers and importers make or trade their products, information which helped to set the exemption level for small businesses.

Published 18 January 2018