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.

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

Work out the sugar content of your diluted soft drink (notice 3)
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.

Bringing drinks liable for the Soft Drinks Industry Levy into the UK
Find out if you need to register, report and pay the levy if you’re involved in bringing liable drinks into the UK.

Check if you need to register for the Soft Drinks Industry Levy
You may need to register for the levy if you produce or package liable drinks, and you're not a small producer.

Register for Soft Drinks Industry Levy
Find out when and how to register for the levy.

What you'll be asked when you register for the Soft Drinks Industry Levy (notice 1)
Information you'll need when you register for the levy or nominate premises as a registered warehouse.

Register a warehouse for the Soft Drinks Industry Levy
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.

Submit your Soft Drinks Industry Levy return
Use this online service to submit a return.

Soft Drinks Industry Levy returns and records (notice 2)
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.

Soft Drinks Industry Levy credit for exported drinks (notice 4)
Find out if you can claim a Soft Drinks Industry Levy credit for exported drinks, and what evidence you need to get and keep.

Soft Drinks Industry Levy credit for lost or destroyed drinks (notice 4)
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.

Pay the Soft Drinks Industry Levy (notice 5)
Find out how to pay the levy or claim a levy credit.

Soft Drinks Industry Levy penalties
Find out about penalties for registering, submitting returns, and paying the levy late, and how to appeal a penalty.

Soft Drinks Industry Levy: enquiries
Email or call HMRC to get help with Soft Drinks Industry Levy, including general enquiries about registering, warehouses and changing your details.