{
  "url": "https://openlegislation.uk/finance-act-2017/section-36",
  "json_url": "https://openlegislation.uk/finance-act-2017/section-36.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "section/36",
  "kind": "section",
  "number": "36",
  "heading": "Levy rates",
  "text": "(1) Soft drinks industry levy is charged—\n(a) in the case of chargeable soft drinks that meet the higher sugar threshold, at the rate of £2.78 per 10 litres of prepared drink;\n(b) in the case of chargeable soft drinks that do not meet the higher sugar threshold, at the rate of £2.08 per 10 litres of prepared drink.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 36 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/section/36",
    "retrieved_at": "2026-10-28T17:00:32.518561+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}