UK Statutory Instrument 2018 United Kingdom

The Soft Drinks Industry Levy Regulations 2018

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At a glance

What's here

13 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.012

Compliant warehouses

  • Notify HMRC of warehouse premises before storing chargeable soft drinks
s.015

Tax credits

  • Claim a tax credit when exported, lost, or destroyed soft drinks have already been charged
s.018

Records in relation to tax credits

  • Keep records of tax credit claim details for soft drinks levy
s.019

Accounting periods

  • Pay soft drinks industry levy for each accounting period
s.020

Payment

  • Pay soft drinks industry levy within 30 days of accounting period end
s.021

Returns

  • Submit Soft Drinks Industry Levy returns within 30 days of each accounting period
s.023

Requirement to keep accounts

  • Keep detailed accounts of soft drinks levy liability for each accounting period
s.024

Records supporting returns and accounts

  • Keep records supporting Soft Drinks Industry Levy returns and accounts
s.025

Dilution ratio: records

  • Keep records of your soft drink dilution ratios
s.026

Drinks lost or destroyed records

  • Keep records of lost or destroyed soft drinks for levy purposes
s.027

Warehousing records

  • Keep warehouse records for chargeable soft drinks
s.028

Preservation of records

  • Preserve soft drinks levy records for 6 years
s.029

Small producers and records

  • Keep records of chargeable soft drinks for 6 years
Browse 17 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Criteria for determining a dilution ratio and an avoidance purpose in stating a dilution ratio

s.004

Dilution ratio: notices of determination

s.005

Sugar content condition: fruit juice

s.006

Sugar content condition: vegetable juice

s.007

Sugar content condition and exempt soft drinks: milk and milk-based drinks

s.008

Exempt soft drinks: milk substitute drinks

s.009

Exempt soft drinks: alcohol substitute drinks

s.010

Exempt soft drinks: for medicinal or other purposes

s.011

Sugar content condition: designated food labelling obligation

s.013

Form, manner and content of notifications and applications

s.014

Correction of the register

s.016

Case 2 – requirements

s.017

Sufficient evidence

s.022

Content of returns

s.030

Death, incapacity or insolvency

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