- 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.
- The government confirmed a reduction in the sugar content threshold and the extension of the levy to milk-based drinks. The changes will be introduced in a future finance bill.
- Timing: the consultation was issued on 28 April 2025 and the government issued the response on 25 November 2025. The changes will take effect on 1 January 2028.
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