# Finance Act 2026, Section 108: Rates of levy

Extent: E+W+S+N.I.

(1) In section 36(1) of FA 2017 (rates of soft drinks industry levy)—
(a) in paragraph (a) (soft drinks that meet higher sugar threshold), for “£2.59” substitute “£2.78”, and
(b) in paragraph (b) (other soft drinks), for “£1.94” substitute “£2.08”.
(2) The amendments made by this section have effect in relation to chargeable events occurring on or after 1 April 2026.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/108 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-108
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.