{
  "url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-9",
  "json_url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018/regulation-9.json",
  "legislation": "uksi/2018/41",
  "legislation_title": "The Soft Drinks Industry Levy Regulations 2018",
  "legislation_url": "https://openlegislation.uk/soft-drinks-industry-levy-regulations-2018",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Exempt soft drinks: alcohol substitute drinks",
  "text": "(1) The conditions specified for the purposes of section 30(4)(b) are—\n(a) condition 1; and\n(b) one or more of conditions 2, 3 and 4.\n(2) Condition 1 is that—\n(a) the soft drink—\n(i) is in packaging comparable to, and marketed in a way that is comparable to, the particular kind of alcoholic beverage to which it is similar; and\n(ii) is not marketed in a way which is directed at, or is likely to appeal particularly to, people under eighteen years of age; and\n(b) when the soft drink is advertised or sold, it is advertised or sold as a direct replacement for the particular kind of alcoholic beverage to which it is similar.\n(3) Condition 2 is that the soft drink is made from an alcoholic beverage by a process of de-alcoholisation by which the alcoholic strength of the beverage is reduced to 1.2% or lower.\n(4) Condition 3 is that—\n(a) the soft drink is manufactured using a fermentation or distillation process during which—\n(i) alcohol is produced; but\n(ii) the alcoholic strength of the product of fermentation or distillation never exceeds 1.2%; and\n(b) such product is not diluted or mixed with any other substance, unless, in the case of a product of distillation, that substance has dissolved into the product.\n(5) Condition 4 is that the soft drink is manufactured by blending an alcoholic beverage of cider, beer, wine or made-wine with fruit juice, with or without the addition of water or other ingredients, to make a soft drink that is similar to the alcoholic beverage used in its production.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/41/regulation/9",
    "retrieved_at": "2026-10-28T23:03:31.590456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}