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Home / De-Voil / Part V23 Soft drinks industry levy / Division V23.1 Commentary / Soft drinks industry levy / V23.102 Drinks that are liable to SDIL
Commentary

V23.102 Drinks that are liable to SDIL


Part V23 Soft drinks industry levy

The charge to SDIL

SDIL is charged on 'chargeable soft drinks'1.

What is a soft drink?

A 'soft drink' is2:

  1. Ìý

    (a)ÌýÌýÌýÌý a beverage of an alcoholic strength not exceeding 1.2%, or

  2. Ìý

    (b)ÌýÌýÌýÌý a liquid which, when prepared in a specified manner, constitutes a beverage within (a), ie:

  3. Ìý
    1. Ìý

      (i)ÌýÌýÌýÌý diluted with water

    2. Ìý

      (ii)ÌýÌýÌýÌý combined with crushed ice, or processed to create crushed ice

    3. Ìý

      (iii)

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Web page updated on 24 Aug 2024 13:58