Part 2

Soft drinks industry levy

Chargeable soft drinks

Exempt soft drinks
30
1
The following are “exempt soft drinks”—
a
milk-based drinks,
b
milk substitute drinks,
c
alcohol substitute drinks, ...
d
soft drinks of a specified description which are for use for medicinal or other specified purposes , and
e
soft drinks within section 26(1)(c) (flavour concentrates) that meet such conditions as may be specified.
2
“Milk-based drink” means a soft drink which contains at least 75 millilitres of milk per 100 millilitres of prepared drink.
3
“Milk substitute drink” means a soft drink which—
a
contains at least the specified quantities of calcium, and
b
meets such other conditions as may be specified.
4
“Alcohol substitute drink” means a soft drink which—
a
is similar to a particular kind of alcoholic beverage, and
b
meets such other conditions as may be specified.
5
“Alcoholic beverage” means a beverage which is of an alcoholic strength exceeding 1.2%.
6
The Commissioners may by regulations make further provision about the criteria for determining what is, or is not, to be treated as an exempt soft drink.
7
Where regulations made under, or for the purposes of, this section 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. 30 in force at 13.1.2018 for specified purposes by S.I. 2018/32, reg. 2
S. 30 in force at 6.4.2018 in so far as not already in force by S.I. 2018/464, art. 2(e)
Word in s. 30(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. 5(a), 8
S. 30(1)(e) and word 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. 5(b), 8