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1 April 2019

Find out if you need to register, report and pay the levy if you're involved in bringing liable drinks into the UK.

Your business may need to register, report and pay the Soft Drinks Industry Levy if you're involved in bringing liable drinks into the UK from anywhere else, including the EU and Channel Islands.

The levy does not apply to anyone whose business does not involve the sale of liable drinks, for example if you only:

1. Ìý

   •ÌýÌýÌýÌý transport liable drinks

2. Ìý

   •ÌýÌýÌýÌý provide warehousing for liable drinks

You need to report drinks made by a small producer, but do not have to pay the levy on them. You must get and keep records that show the drinks are from a small producer as you'll need to share them with HMRC if asked.

Who reports and pays the levy depends on the point that the levy becomes due on the drinks.

Movement of liable drinks between