Soft Drinks Industry Levy credit for lost or destroyed drinks (notice 4)
Find out if you can claim a Soft Drinks Industry Levy credit for lost or destroyed drinks, and what evidence you need to get and keep.
Who can claim a levy credit
You can claim a levy credit on your Soft Drinks Industry Levy returns for drinks that you have paid the levy on and have been lost or destroyed.
You can only claim the credit if you have registered for the levy and have paid the levy on those drinks directly to HMRC.
Find out if you can claim a credit for exported drinks.
How to claim a levy credit
You’ll need to get and keep the required evidence of the lost or destroyed drinks, as described in this guidance. You should claim a levy credit on your quarterly Soft Drinks Industry Levy returns.
You have 2 years from the date that the drinks became chargeable to the levy to claim a levy credit.
Credit for lost or destroyed drinks
You can claim a levy credit for drinks that are:
- lost
- destroyed
- disposed of as waste
- reprocessed
- spilled and cannot be used
Evidence you need
The text in this section has force of law under regulation 13 of the Soft Drinks Industry Levy Regulations 2018.
To claim a levy credit for lost or destroyed drinks, you must get and keep evidence that shows that the drinks have been lost or destroyed, and the:
- quantity in litres, including how much of it met or did not meet the higher levy band
- levy band of all drinks you have paid the levy on
- place and date the drinks were lost or destroyed
- cause of the drinks becoming lost or destroyed
- company, organisation or individual that had possession of the goods immediately before they were lost or destroyed
- refunds given to customers because of drinks lost or destroyed (if this applies)
You do not need to have a single document showing all of this information, but all of your evidence together must show the required information. It must also allow HMRC to see that this information relates to the drinks you have paid the levy on and are claiming the credit for.