Indirect Taxes

Other changes 

Soft Drinks Industry Levy

Last updated: 12/06/2025

  • At the Autumn Budget 2024, the government launched a review of the Soft Drink Industry Levy’s sugar content threshold and the exemptions for milk-based and milk substitute drinks.
  • Following that review, the government has now launched a consultation on proposals to strengthen the SDIL, by reducing the minimum sugar content at which the levy applies and removing the exemption for milk-based drinks.
  • Timing: the consultation was issued on 28 April 2025 and closes on 21 July 2025.

Resources (click to open)

Contacts