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Soft Drinks Industry Levy: detailed information

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.

• From: HM Revenue & Customs
• Published: 30 January 2024

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Which drinks are liable

• Check if your drink is liable for the Soft Drinks Industry Levy
  • 12 April 2023
  • Guidance
• Work out the sugar content of your diluted soft drink (notice 3)
  • 3 April 2018
  • Guidance

Drinks from outside the UK

• Bringing drinks liable for the Soft Drinks Industry Levy into the UK
  • 1 April 2019
  • Guidance

Register

• Check if you need to register for the Soft Drinks Industry Levy
  • 3 April 2018
  • Guidance
• Register for Soft Drinks Industry Levy
  • 24 January 2020
  • Guidance
• What you’ll be asked when you register for the Soft Drinks Industry Levy (notice 1)
  • 3 April 2018
  • Guidance
• Register a warehouse for the Soft Drinks Industry Levy
  • 8 May 2018
  • Guidance

Reporting

• Submit your Soft Drinks Industry Levy return
  • 17 August 2018
  • Guidance
• Soft Drinks Industry Levy returns and records (notice 2)
  • 13 December 2021
  • Guidance
• Soft Drinks Industry Levy credit for exported drinks (notice 4)
  • 31 December 2020
  • Guidance
• Soft Drinks Industry Levy credit for lost or destroyed drinks (notice 4)
  • 18 April 2018
  • Guidance

Paying HMRC

• Pay the Soft Drinks Industry Levy (notice 5)
  • 27 February 2024
  • Guidance

Penalties

• Soft Drinks Industry Levy penalties
  • 13 December 2021
  • Guidance

Published 30 January 2024