The Soft Drinks Industry Levy (SDIL) is a tax on sugary drinks administered by HMRC and HM Treasury that is under review for potential strengthening and rate increases. The government is considering whether to expand the levy or introduce complementary measures like a sugar and salt reformulation tax to address public health concerns, though previous proposals have been rejected.
In response to: Increasing the rates of the Soft Drinks Industry Levy
The government is reviewing the Soft Drinks Industry Levy’s sugar content thresholds and the exemptions for milk-based and milk substitute drinks.
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.
In response to: Soft Drinks Industry Levy - concentrates mixed with sugar when dispensed
This measure introduces a minor change to the Soft Drinks Industry Levy.
In response to: Soft Drinks Industry Levy: concentrates mixed with added sugar when dispensed
This measure introduces a minor change to the Soft Drinks Industry Levy.
This tax information and impact note deals with the introduction of penalties for Soft Drinks Industry Levy.
This tax information and impact note deals with the movement of soft drinks between the UK and the Isle of Man liable to the Soft Drinks Levy.
This information and impact note applies to the production and importation of soft drinks containing added sugar.