The Soft Drinks Industry Levy Regulations 2018 was laid before the House of Commons on 17 January 2018 and the SDIL came into effect on 6 April 2018. The United Kingdom Soft Drinks Industry Levy (SDIL) is a two-tiered tax, announced in March 2016 and implemented in April 2018. Find out when and how to register for the levy. When you’re registered, you can sign in to your Soft Drinks Industry Levy account to manage your account and change your details. (212) 419-8286 The legal framework for the levy is set out in Part 2 of the Finance Act 2017. This means the drinks will need to be reported for the levy at that point. Submit your Soft Drinks Industry Levy return; Soft Drinks Industry Levy returns and records (notice 2) Soft Drinks Industry Levy credit for exported drinks (notice 4) We use cookies to collect information about how you use GOV.UK. You can change your cookie settings at any time. Online services may be slow during busy times. You can nominate premises owned or run by yourself or someone else, as a ‘registered warehouse.’ When you move drinks liable for the Soft Drinks Industry Levy into a registered warehouse, the drinks will not have to be reported until they are either: If you nominate the premises of a customer as a registered warehouse and move liable drinks to it, you’ll be considered to be making them available to the customer. The Regulations make provision in relation to soft drinks industry levy (“the levy”) introduced by the Finance Act 2017 (c. 10) (“the Act”). The point at which you need to report drinks will only be delayed if they’re moved to a premises after it’s been nominated as a registered warehouse. All content is available under the Open Government Licence v3.0, except where otherwise stated, sign in to your Soft Drinks Industry Levy account, Bringing drinks liable for the Soft Drinks Industry Levy into the UK, Register a warehouse for the Soft Drinks Industry Levy, Soft Drinks Industry Levy returns and records (notice 2), Work out the sugar content of your diluted soft drink (notice 3), Check if you need to register for the Soft Drinks Industry Levy, What you’ll be asked when you register for the Soft Drinks Industry Levy (notice 1), Check if your drink is liable for the Soft Drinks Industry Levy, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases, end of the month in which you packaged liable drinks for someone else, date on which you know you’re going to package liable drinks for someone else in the next 30 days, end of the month in which the levy becomes due on, date on which you know the levy will become due on drinks brought into the UK, end of the month if you’ve produced over one million litres of liable drinks in the past 12 months (including any liable drinks produced before 6 April 2018), date on which you know that in the next 30 days you’ll produce over one million litres of liable drinks in the past 12 months (including any liable drinks produced before 6 April 2018), a prison term of no more than 12 months (6 months in Northern Ireland), 3 times the amount of potential levy lost, your business’s Unique Taxpayer Reference (UTR) and postcode, the address of any UK packaging sites where you package liable drinks, the addresses of any UK premises you want to nominate as. Don’t worry we won’t send you spam or share your email address with anyone. You can now sign in to the Soft Drinks Industry Levy online to register a warehouse. It is a criminal offence to fail to register, and to fail to register … This statistic shows the predicted receipts from the soft drinks industry levy in the United Kingdom (UK) from 2017 to 2024. There are different rules about when you need to register for the levy, depending on how and when you handle liable drinks. You’ll need it to report drinks and pay the levy. Introduction. Annexe 1 - Milk Based Drinks. Soft Drinks Industry Levy Application for Registration for Producers, Packagers or Importers Contact Number: : Postcode Postcode The research was carried out by teams at the University of Oxford, University of Cambridge, London School of Hygiene and Tropical Medicine, Exeter and Bath Universities and was funded by the National Institute for Health Research … If you do not have a user ID, you can create one for your business when you register. Don’t include personal or financial information like your National Insurance number or credit card details. You can nominate any type of premises as a registered warehouse either when you register for the levy, or at a future date. The 'Change your details' section has been removed from this page and published separately. We use this information to make the website work as well as possible and improve government services. own the brand of a liable drink, or produce liable drinks under another brand, and you’re not a small … Use the online form or call HMRC to get help with the Soft Drinks Industry Levy, including general enquiries, registering warehouses and changing your details If you do not have a user ID, you can … If you’ve produced liable drinks in the past, but you have not produced any liable drinks after 1 April To add, remove, or change the details of your registered warehouse after you’ve registered, sign in to the Soft Drinks Industry Levy service. (2) Case 1 applies where the liable person or another person exports the chargeable soft drinks from the United Kingdom. A sugary drink tax, soda tax, or sweetened beverage tax (SBT) is a tax or surcharge (food-related fiscal policy) designed to reduce consumption of drinks with added sugar.Drinks covered under a soda tax often include carbonated soft drinks, sports drinks and energy drinks. The Soft Drinks Industry Levy (the levy) came into effect in the UK on 6 April 2018 following its introduction in Part 2 of the Finance Act 2017 … If you do not register when you should and you do not have a reasonable excuse, you’ll be committing an offence. From 6 April 2018 you’ll need to register within 30 days of the end of the month in which you: first need to report drinks that you have packaged or brought into the UK. You can now register for the Soft Drinks Industry Levy. This page has been updated with the link to the registration service. We’ll send you a link to a feedback form. Check if you need to register for the Soft Drinks Industry Levy. It will take only 2 minutes to fill in. You can now sign in to the Soft Drinks Industry Levy online to change your details. You’ve accepted all cookies. Register a warehouse for the Soft Drinks Industry Levy When to register a warehouse. We’ll send you a reference number. It will take only 2 minutes to fill in. All content is available under the Open Government Licence v3.0, except where otherwise stated, drinks liable for the Soft Drinks Industry Levy, made available for sale (or free of charge), Soft Drinks Industry Levy reporting period, sign in to the Soft Drinks Industry Levy service, Bringing drinks liable for the Soft Drinks Industry Levy into the UK, Work out the sugar content of your diluted soft drink (notice 3), Check if you need to register for the Soft Drinks Industry Levy, Soft Drinks Industry Levy returns and records (notice 2), Check if your drink is liable for the Soft Drinks Industry Levy, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases, the addresses of all premises where liable drinks were stored for each reporting period, which premises were registered warehouses, the date that they were removed from the premises, details of who transported the drinks from the premises. Don’t include personal or financial information like your National Insurance number or credit card details. 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. We use cookies to collect information about how you use GOV.UK. The UK government’s Soft Drinks Industry Levy (SDIL), introduced to help tackle childhood obesity and related conditions such as diabetes and heart disease, has resulted in UK soft drinks manufacturers lowering the sugar levels in their drinks. For each delivery of liable drinks to all premises including registered warehouses, you must get and keep records that show: You must keep these records for 6 years, starting from the last day of the Soft Drinks Industry Levy reporting period that the records are for. HMRC has published guidance for businesses on the introduction of the soft drinks industry levy, or so-called ‘sugar tax’, which comes into effect from 6 April 2018. Try our corporate solution for free! The British Soft Drinks Association predicts that the Soft Drinks Industry Levy will result in an increase in illicit trade, from a current approximation of 5% to 20%. You can nominate any type of premises as a registered warehouse either when you register... Records you need to keep. You can change your cookie settings at any time. 6 Nov 2017. If you need to register under more than one of these rules, you must register at the earliest date. The Soft Drinks Industry Levy, originally announced in the 2016 Budget, was implemented in April 2018 as a response to concerns about rising childhood and teenage obesity. The food industry has cut out only 3% of sugar from supermarket, cafe and restaurant products over the last three years, ... A levy on sugar in soft drinks has … “Our members have taken all possible steps to ensure compliance and any evasion of the levy by importers creates an uneven playing field for UK manufacturers. Soft Drinks Industry Levy (SDIL) In 2016, the government announced a new levy that would be applied to the production and importation of soft drinks containing added sugar.A primary aim of the levy is to encourage manufacturers to reformulate their products and reduce the sugar content, to contribute to the government's aim of reducing childhood obesity in the UK. Sign up to register for the Soft Drinks Industry Levy . SDIL applies to drinks on the basis of their ready-to-drink composition. SDIL catches drinks which have sugar added during production and contain at least 5 grams of sugar per 100ml of prepared drink. The page has been updated with the link to the service. produce more than one million litres of liable drinks in the previous 12 calendar months. Don’t worry we won’t send you spam or share your email address with anyone. The page has been updated with the link to the service. The UK government’s Soft Drinks Industry Levy (SDIL) has resulted in manufacturers in the UK lowering the sugar levels in their drinks, new research reveals. The levy applies to all soft drinks consumed in the UK that contain added sugar, and at least 5 grams of sugar in total (whether added or naturally occurring) per 100ml of chargeable drink. We’ll send you a link to a feedback form. In adjusted models, older age, non-consumption of SSBs, social norms to not drinks SSBs, knowledge of the link between SSBs and obesity and trust in health expert messages were associated with greater support for the SDIL, whereas having dependent children and trusting messages from the food and beverage industry were associated with less support. The levy was two-tiered, with a rate of 24p per litre applied to drinks with a sugar content of more than 8 grams per 100ml, and a 28p per litre for drinks with between 5–8 grams of sugar per 100ml. The levy applies to the production and importation of soft drinks containing added sugar. The government says that since the new levy was announced in March 2016, many manufacturers have registered for the levy and reduced their sugar content, but some importers, producers and packagers of soft drinks still need to do this. A producer of drinks will be liable to register for and pay the Soft Drinks Industry Levy if the drinks produced, packaged, owned or brought into the UK meet all the following conditions: Assumptions Used. 4.1 Primary legislation establishing the levy was included in Finance Act 2017. Page has been updated with more information about how to change your details or cancel your registration. Find out when you need to report and pay the levy on liable drinks. the amount, in litres and at each band, of any liable drinks that, over the next 12 months: you’ll package for your own brand, or brands you have the rights to, you’ll have packaged for you by someone else. The Soft Drinks Industry Levy, or the Sugar Tax as it is commonly known, was introduced on 6 April 2018 by Finance Act 2017 to encourage manufacturers to reduce the sugar content of their drinks.. You’ve accepted all cookies. (a) the amount of the chargeable soft drinks you will produce in the next 30 days, and (b) the amount of prepared drink that would result from a concentrate in the next 30 days will not exceed 1 million litres. You only need to register once. SDIL applies to drinks on the basis of their ready-to-drink composition. To help us improve GOV.UK, we’d like to know more about your visit today. We use this information to make the website work as well as possible and improve government services. You can nominate premises as a registered warehouse online when you register for the levy. Multiple observational and modelling studies have analysed the effect of soft drink taxes in other international settings; however, the UK would be first to introduce a tiered industry levy (high tax for drinks with >8 g of sugar per 100 mL, moderate tax for 5–8 g, and no tax for <5 g) rather than a sales tax, as has been applied elsewhere. If convicted, you could face: To register for the Soft Drinks Industry Levy, you need to have a Government Gateway user ID and password. —(1) A liable person is entitled to a tax credit if, after a charge to soft drinks industry levy has arisen in relation to chargeable soft drinks, any of cases 1 to 3 applies to those drinks. If you register late, HMRC may charge you a penalty, unless you have a reasonable excuse. In his March 2016 Budget Statement, the UK Chancellor of the Exchequer (minister of finance) announced a Soft Drinks Industry Levy (SDIL) to be implemented in April 2018.1 The levy is imposed on industries importing or manufacturing sugar-sweetened beverages (SSBs) and includes two ‘tiers’. Check if there are any problems with this service. Businesses that must register Your business must register for the Soft Drinks Industry Levy if you: own the brand of a liable drink, or produce liable drinks under another brand, and you’re not a small producer; bottle, can or otherwise package liable drinks for someone else. Only soft drinks with alcohol content of 1.2% alcohol by volume or less are within the scope of the levy. Page has been updated with more information about how to add, remove, or change the details of registered warehouses. For Consideration in Relation to the Soft Drinks Industry Levy . 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