Definition of soft drinks industry levy

A soft drinks industry levy was announced in the UK Budget 2016, to be implemented from April 2018 following consultation. It will be paid by manufacturers and importers of soft drinks that contain added sugar, and be charged on volume according to sugar content. There will be a main rate charge for drinks with over 5g of sugar per 100 ml, and a higher rate for drinks with over 8g per 100 ml. [1]

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