Indirect Taxes

Other changes 

Soft Drinks Industry Levy

Last updated: 14/02/2025

  • At the Autumn Budget 2024, the government launched a review of the Soft Drink Industry Levy’s sugar content threshold and the exemptions for milk-based and milk substitute drinks.
  • HM Treasury and HMRC will engage with industry and other interested stakeholders.
  • Timing: meetings will take place in December 2024 and the review will conclude in Spring 2025.

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