Part 2

Soft drinks industry levy

Chargeable soft drinks

Sugar content condition
29
1
A packaged soft drink meets the sugar content condition if ...—
a
either—
i
it is a soft drink within section 26(1)(c), or
ii
it contains added sugar ingredients; and
b
it contains at least 5 grams of sugars (whether or not as a result of containing added sugar ingredients) per 100 millilitres of prepared drink.
2
A packaged soft drink contains “added sugar ingredients” if any of the following are combined with other ingredients at any stage in the production of the soft drink—
a
calorific mono-saccharides or di-saccharides;
b
a substance containing calorific mono-saccharides or di-saccharides.
3
But a packaged soft drink does not contain “added sugar ingredients” only by reason of containing fruit juice, vegetable juice or milk (or any combination of them).
4
The Commissioners may by regulations make provision about what is, or is not, to be treated for the purposes of this Part as fruit juice, vegetable juice or milk.
5
Where regulations under subsection (4) contain a reference to an EU instrument or any provision of an EU instrument, the regulations may provide that the reference is to be construed as a reference to that instrument or that provision as amended from time to time.
S. 29 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2
S. 29 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)
Words in s. 29(1) omitted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023 ) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 4(a), 8
S. 29(1)(a) substituted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 4(b), 8
Words in s. 29(1)(b) inserted (in relation to soft drinks that are packaged in, or imported into, the United Kingdom on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 21 paras. 4(c), 8