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Policy Paper Published 30 Oct 2024 HM Revenue & Customs ↗ View on GOV.UK

Increasing the rates of the Soft Drinks Industry Levy

This tax information and impact note is about increasing both the lower and higher rates of the Soft Drinks Industry Levy from 1 April 2025.

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This measure confirms that:

  • the lower rate of the Soft Drinks Industry Levy will increase from 18 pence per litre to £1.94 per 10 litres
  • the higher rate will increase from 24 pence per litre to £2.59 per 10 litres.

The increases will take effect from the 1 April 2025.