Soft Drinks Industry Levy
Guidance for businesses on the Soft Drinks Industry Levy
Please note: Soft Drinks Industry Levy guidance from HM Revenue & Customs (HMRC) can be found on the GOV.UK website. We provide links to the key information below.
Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.
How to work out the dilution ratio of your drink, and what records you need to keep about the dilution ratio for the Soft Drinks Industry Levy.
Find out if you need to register, report and pay the levy if you鈥檙e involved in bringing liable drinks into the UK.
You may need to register for the levy if you produce or package liable drinks, and you're not a small producer.
Find out when and how to register for the levy.
Information you'll need when you register for the levy or nominate premises as a registered warehouse.
Find out how and when to register a warehouse that you use to store drinks liable to the Soft Drinks Industry Levy, to delay when the levy becomes due.
Use this online service to submit a return.
What you need to include in your Soft Drinks Industry Levy return, how to correct an error in a previous return and what records to keep.
Find out if you can claim a Soft Drinks Industry Levy credit for exported drinks, and what evidence you need to get and keep.
Find out if you can claim a Soft Drinks Industry Levy credit for lost or destroyed drinks, and what evidence you need to get and keep.
Find out how to pay the levy or claim a levy credit.
Find out about penalties for registering, submitting returns, and paying the levy late, and how to appeal a penalty.
Email or call HMRC to get help with Soft Drinks Industry Levy, including general enquiries about registering, warehouses and changing your details.