Guidance

Register a warehouse for the Soft Drinks Industry Levy

Find out how and when to register a warehouse that you use to store drinks liable to the Soft Drinks Industry Levy, to delay when the levy becomes due.

You can nominate premises owned or run by yourself or someone else, as a ‘registered warehouse.’ When you move drinks liable for the Soft Drinks Industry Levy into a registered warehouse, the drinks won’t have to be reported until they are either:

If you nominate the premises of a customer as a registered warehouse and move liable drinks to it, you’ll be considered to be making them available to the customer. This means the drinks will need to be reported for the levy at that point.

When to register a warehouse

You can nominate any type of premises as a registered warehouse either when you register for the levy, or at a future date.

The point at which you need to report drinks will only be delayed if they’re moved to a premises after it’s been nominated as a registered warehouse.

Find out when you need to report and pay the levy on liable drinks.

Records you need to keep

You must get and keep records of:

  • the addresses of all premises where liable drinks were stored for each reporting period
  • which premises were registered warehouses

For each delivery of liable drinks to all premises including registered warehouses, you must get and keep records that show:

  • the amount delivered, in litres
  • the date of delivery
  • the date that they were removed from the premises
  • details of who made the delivery
  • details of who transported the drinks from the premises

You must keep these records for 6 years, starting from the last day of the Soft Drinks Industry Levy reporting period that the records are for.

Register a warehouse

You can nominate premises as a registered warehouse online when you register for the levy.

To add, remove, or change the details of your registered warehouse after you’ve registered, contact HMRC.

You’ll be able to do this online from May 2018.

Published 3 April 2018
Last updated 11 April 2018 + show all updates
  1. Page has been updated with more information about how to add, remove, or change the details of registered warehouses.
  2. First published.