Soft Drinks Industry Levy

Get emails for this topic

Guidance and regulation

• Check if your drink is liable for the Soft Drinks Industry Levy
  • Detailed guide
  • 17 January 2025
  • HM Revenue & Customs
• Pay the Soft Drinks Industry Levy (notice 5)
  • Detailed guide
  • 31 March 2025
  • HM Revenue & Customs
• Submit your Soft Drinks Industry Levy return
  • Detailed guide
  • 17 August 2018
  • HM Revenue & Customs
• Check if you need to register for the Soft Drinks Industry Levy
  • Detailed guide
  • 3 April 2018
  • HM Revenue & Customs
• Bringing drinks liable for the Soft Drinks Industry Levy into the UK
  • Detailed guide
  • 1 April 2019
  • HM Revenue & Customs

See more guidance and regulation in this topic

Research and statistics

• Sales of plain milk substitute drinks and soft drinks
  • 28 April 2025
  • Office for Health Improvement and Disparities
  • Research

See more research and statistics in this topic

Policy papers and consultations

• Strengthening the Soft Drinks Industry Levy
  • 28 April 2025
  • HM Revenue & Customs and HM Treasury
  • Open consultation
  • Closing date 21 July 2025
• Summary of tax update spring 2025: simplification, administration and reform
  • 28 April 2025
  • HM Revenue & Customs
  • Policy paper
• Increasing the rates of the Soft Drinks Industry Levy
  • 30 October 2024
  • HM Revenue & Customs
  • Policy paper
• Movement of soft drinks between the Isle of Man and UK under Soft Drinks Industry Levy
  • 29 October 2018
  • HM Revenue & Customs
  • Policy paper
• Penalty for late submission or failure to submit a return Soft Drinks Industry Levy
  • 29 October 2018
  • HM Revenue & Customs
  • Policy paper

See more policy papers and consultations in this topic

Organisations

• HM Revenue & Customs
• HM Treasury
• Office for Health Improvement & Disparities