Draft legislation: Soft Drinks Industry Levy

As announced at Budget 2016, the Soft Drinks Industry Levy will be introduced from April 2018. This new levy will apply to the production and importation of soft drinks containing added sugar.

Following a public consultation in summer 2016, primary legislation introducing the levy was approved by parliament in the Finance Act 2017.

To complete the legislative framework for the levy, two statutory instruments are required. This technical consultation seeks comments on both of these draft statutory instruments:

• The Soft Drinks Industry Levy Regulations 2017 set out in detail the scope and operation of the levy
• The Soft Drinks Industry Levy (Enforcement) Regulations 2017 will provide HMRC with specific enforcement and compliance powers

This consultation will be of interest to businesses in the UK soft drinks industry - in particular brand owners, manufacturers, importers and exporters of soft drinks.