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12 April 2023

Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.

Before you register for the Soft Drinks Industry Levy, you need to know if the drinks you produce, package, own the brand of, or bring into the UK are liable for the levy. If they're not, you don't need to register.

If you only dispense drinks into a cup, glass or take away cup, you're not classed as a packager and don't need to pay the levy.

Drinks that are liable for the levy

A drink is liable for the Soft Drinks Industry Levy if it meets all of the following conditions:

1. Ìý

   •ÌýÌýÌýÌý it has had sugar added during production, or anything (other than fruit juice, vegetable juice and milk) that contains sugar, such as honey

2. Ìý

   •ÌýÌýÌýÌý it contains at least 5 grams (g) of sugar per 100 millilitres (ml) in its ready to drink or diluted form

3. Ìý

   •