Section 36 Levy ratesI1

(1)

Soft drinks industry levy is charged—

(a)

in the case of chargeable soft drinks that meet the higher sugar threshold, F1at the rate of F2£2.78 per 10 litres of prepared drink;

(b)

in the case of chargeable soft drinks that do not meet the higher sugar threshold, F3at the rate of F4£2.08 per 10 litres of prepared drink.

(2)

A chargeable soft drink meets the higher sugar threshold if it contains at least 8 grams of sugars (whether or not as a result of containing added sugar ingredients) per 100 millilitres of prepared drink.

Annotations

Textual amendments

F1: Words in s. 36(1)(a) substituted (with effect in accordance with s. 79(2) of the amending Act) by Finance Act 2025 (c. 8), s. 79(1)(a)
F2: Sum in s. 36(1)(a) substituted (with effect in accordance with s. 108(2) of the amending Act) by Finance Act 2026 (c. 11), s. 108(1)(a)(2)
F3: Words in s. 36(1)(b) substituted (with effect in accordance with s. 79(2) of the amending Act) by Finance Act 2025 (c. 8), s. 79(1)(b)
F4: Sum in s. 36(1)(b) substituted (with effect in accordance with s. 108(2) of the amending Act) by Finance Act 2026 (c. 11), s. 108(1)(b)(2)

Commencement

I1: S. 36 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)