Policy paper

Soft Drinks Industry Levy

This information and impact note applies to the production and importation of soft drinks containing added sugar.



The measure will apply to the producers and importers of these types of drinks. It will have a lower rate which will apply to added sugar drinks with a total sugar content of 5 grams or more per 100 millilitres and a higher rate for drinks with 8 grams or more per 100 millilitres.

Published 5 December 2016