V23.102 Drinks That Are Liable To SDIL | Part V23 Soft Drinks Industry Levy | De Voil Indirect Taxes | Tolley
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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. 听

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

  2. 听

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

  3. 听
    1. 听

      (i)听听听听 diluted with water

    2. 听

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

    3. 听

      (iii)

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