Soft drinks industry levy

The measure

The government will introduce legislation to amend the definition of a soft drink that is liable to the soft drinks industry levy to include concentrates that are mixed with sugar when dispensed. The draft legislation for this measure was published on 20 July 2022.

Who will be affected?

The soft drinks industry and consumers of soft drinks.

When will the measure come into effect?

The changes will take effect from 1 April 2023.