The Soft Drinks Industry Levy Regulations 2018

Exempt soft drinks: for medicinal or other purposes

10.—(1) Paragraph (2) applies to a product for use for—

(a) medicinal purposes which meets the description in paragraph (3)(a);

(b) infants or young children which meets the description in paragraph (3)(b), (c) or (d); or

(c) total diet replacement for weight control which meets the description in paragraph (3)(e).

(2) To the extent that the product is, or is capable of being, a soft drink, it is an exempt soft drink.

(3) The descriptions of products are—

(a) medical foods, as defined in regulation 2 of the Medical Food (England) Regulations 2000(1), which meet the specification in regulation 3(1)(a) of those Regulations;

(b) infant formula, as defined in Article 2(c) of Commission Directive 2006/141/EC on infant formulae and follow-on formulae and amending Directive 1999/21/EC(2), which complies with regulations 5, 6, 8, 10, 11, 12, 14(1), (2) or (3) and 15 of the Infant and Follow-on Formula (England) Regulations 2007(3);

(c) follow-on formula, as defined in Article 2(d) of Commission Directive 2006/141/EC on infant formulae and follow-on formulae and amending Directive 1999/21/EC, which complies with regulations 5, 7, 9, 10, 11, 12, 14(1), (2) or (3) and 16 of the Infant and Follow-on Formula (England) Regulations 2007;

(d) baby foods and processed cereal-based foods, as defined in the Processed Cereal-based Foods and Baby Foods for Infants and Young Children (England) Regulations 2003(4), which comply with the requirements of regulations 5 to 7 of those Regulations;

(e) specially formulated foods intended for use in energy-restricted diets for weight reduction which—

(i) comply with the compositional requirements in Schedule 1 to the Foods Intended for Use in Energy Restricted Diets for Weight Reduction Regulations 1997(5) as it applies in England; and

(ii) when used as instructed by the manufacturer, replace the whole of the total daily diet.

(1)

S.I. 2000/845. Relevantly amended by S.I. 2007/3521 in respect of the definition of “Directive” in regulation 2. That definition is used in the definition of “medical food” and in regulation 3(1)(a).

(2)

OJ L No 401, 30.12.2006, p 1.

(3)

S.I. 2007/3521. Relevant amending instruments are S.I. 2011/1043 and 2013/3243.

(4)

S.I. 2003/3207.

(5)

S.I. 1997/2182. Schedule 1 is amended by S.I. 2016/688 (in relation to England).