Have your say on soft drinks sugar levy regulations

The government has published draft statutory instruments on the soft drinks levy:

• The Soft Drinks Industry Levy Regulations 2017 detail the scope and operation of the levy.
• The Soft Drinks Industry Levy (Enforcement) Regulations 2017 provide HMRC with specific enforcement and compliance powers.

Comments should be emailed to indirecttax.projectteam@hmrc.gsi.gov.uk by 8 December 2017.

The levy will be introduced from April 2018 and will apply to the production and import of soft drinks with added sugar.

Issue: 4621 / Categories: Tax cases