V23.102 Drinks That Are Liable To SDIL

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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

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:

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

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V23.102 Drinks that are liable to SDIL

Part V23 Soft drinks industry levy

The charge to SDIL

What is a soft drink?

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V23.102 Drinks that are liable to SDIL

Part V23 Soft drinks industry levy

The charge to SDIL

What is a soft drink?

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