Part 2Soft drinks industry levy
Charging of the soft drinks industry levy
36Levy rates
(1)
Soft drinks industry levy is charged—
(a)
in the case of chargeable soft drinks that meet the higher sugar threshold, F1at the rate of £2.59 per 10 litres of prepared drink;
(b)
in the case of chargeable soft drinks that do not meet the higher sugar threshold, F2at the rate of £1.94 per 10 litres of prepared drink.
(2)
A chargeable soft drink meets the higher sugar threshold if it contains at least 8 grams of sugars (whether or not as a result of containing added sugar ingredients) per 100 millilitres of prepared drink.