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

Soft Drinks Industry Levy review

The government is reviewing the Soft Drinks Industry Levy’s sugar content thresholds and the exemptions for milk-based and milk substitute drinks.

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This review has concluded with a formal consultation that is open for responses until 21 July 2025.

This policy paper sets out the objectives, scope, approach and points of contact for the review. Contributions from all interested stakeholders are welcomed.