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Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
Guidance for the Soft Drinks Industry Levy. Including how to check if your drink is liable, as well as how to register, submit returns and pay your bill.
This measure introduces a minor change to the Soft Drinks Industry Levy.
These undertakings ban Coca-Cola and Britvic from enforcing cabinet and outlet exclusivity, when selling to their customers.
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.
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
Find out when and how to register for the levy.
You may need to register for the levy if you produce or package liable drinks, and you're not a small producer.
How to work out the dilution ratio of your drink, and what records you need to keep about the dilution ratio for the Soft Drinks Industry Levy.
Find out if you can claim a Soft Drinks Industry Levy credit for exported drinks, and what evidence you need to get and keep.
How to pay the Soft Drinks Industry Levy, Soft Drinks Industry Levy penalty, or claim a levy credit.
A study collating historical data of intense sweeteners and preservatives in soft drinks and analysis of how they are currently regulated.
Find out if you need to register, report and pay the levy if you’re involved in bringing liable drinks into the UK.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
Find out about penalties for registering, submitting returns, inaccuracies and paying the levy late, and how to appeal a penalty.
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.
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