- At 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 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. Draft legislation to implement this announcement was published on 13 July 2026.
- Timing: the changes will take effect on 1 January 2028.
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