FAILURE TO REGISTER AND DECLARE IMPORTS. WILL BE A CRIMINAL OFFENCE. SOFT DRINKS TAX COMES IN FORCE FROM APRIL 6th 2018.
SOFT DRINKS TAX COMES IN FORCE FROM APRIL 6th 2018 SOUP MARCH 2018
The Soft Drinks Industry Levy is a key part of the government’s childhood obesity strategy and was first announced during the Budget in 2016. This is a new levy that applies to the production and importation of soft drinks containing added sugar. It will apply to the producers and importers of these types of drinks. It will have a lower rate which will apply to added sugar drinks with a total sugar content of 5g or more per 100ml and a higher rate for drinks with 8g or more per 100ml. It will not apply to any drink where no sugar is added. Alcoholic drinks with an Alcohol by volume of up to 1.2% are included in the levy. The government will make provision to exempt certain drinks that fall within this category from the levy.
Soft drinks manufacturers and importers will be required to pay a tax based on the added sugar content of the beverage: 0-5g per 100ml
0p per litre
5-8g per 100ml
18p per litre
8g+ per 100ml
24p per litre
Soft drinks tax rates (pence) 5-8g per 100ml Tax per pack
Plus VAT
250ml
4.5p
5.4p
330ml
5.9p
375ml 500ml
8g+ per 100ml Tax per pack
Plus VAT
250ml
6.0p
7.2p
7.1p
330ml
7.9p
9.5p
6.8p
8.1p
375ml
9.0p
10.8p
9.0p
10.8p
500ml
12.0p
14.4p
1.25l
22.5p
27.0p
1.25l
30.0p
36.0p
1.5l
27.0p
32.4p
1.5l
36.0p
43.2p
1.75l
31.5p
37.8p
1.75l
42.0p
50.4p
2.0l
36.0p
43.2p
2.0l
48.0p
57.64p
INCLUDED • Soft drinks with added sugar • Alcoholic drinks with an alcohol volume of up to 1.2%
NOT INCLUDED • Soft drinks with no added sugar
• Pure fruit juice • Soft drinks with 75% milk content
FAILURE TO REGISTER AND DECLARE IMPORTSPAGE 39 CALL 01269 846 080 VISIT WWW.CHFOODS.CO.UK OR FAX US ON 01269 846 070 All prices are nett WILL BE A CRIMINAL OFFENCE
