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 F2£2.78 per 10 litres of prepared drink;

(b)

in the case of chargeable soft drinks that do not meet the higher sugar threshold, F3at the rate of F4£2.08 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.