# Finance Act 2017, Section 36: Levy rates


(1) Soft drinks industry levy is charged—
(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;
(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/section/36 (the official version)
Page: https://openlegislation.uk/finance-act-2017/section-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.