Consultation | Changes to the Soft Drinks Industry Levy
Have your say on proposed changes to the Soft Drinks Industry Levy.
Have your say on proposed changes to the Soft Drinks Industry Levy.
HM Revenue & Customs (HMRC) and HM Treasury are seeking views on proposed changes to the Soft Drinks Industry Levy (SDIL).
Consultation details
This consultation sets out proposals to build on the SDIL's purpose to incentivise soft drinks producers to reduce sugar content.
These proposals are:
- To reduce the minimum sugar content at which the鈥疭DIL applies to qualifying drinks from 5g to 4g. The鈥疭DIL鈥痵tandard rate would apply from 4g to 7.9g total sugar per 100ml, as opposed to 5g to 7.9g total sugar per 100ml currently.
- To remove the exemption for milk-based drinks whilst introducing a 'lactose allowance' to account for the natural sugars in the milk component of these drinks.
- To remove the exemption for milk substitute drinks with 'added sugars' beyond those sugars derived from the principal ingredient, such as oats or rice.
Who should respond to this consultation?
Individuals, consumers, or organisations that are directly affected by changes to the levy or are otherwise interested in the SDIL, its policy scope, and public health objectives.
How to respond to this consultation
You can respond to this consultation using the or by emailing your views to SDILconsultation@hmrc.gov.uk.
The deadline for responses to this consultation is 23:59 on Monday 21 July 2025.
First published 30 April 2025
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