Soft Drinks Industry Levy Regulations 2018. when used as instructed by the manufacturer, replace the whole of the total daily diet. Regulation 29 provides for the records to be kept and preserved by small producers. It encourages the drinks industry to remove added sugar, promote diet drinks, and reduce portion sizes for hig… after fermentation, those microorganisms are live, viable and abundant, unless the product has been subject to heat treatment after fermentation. Interpretation . The aim of the SDIL was to help tackle childhood obesity by encouraging manufacturers to reformulate soft drinks or reduce portion sizes to avoid paying the charge. 2000/845. Regulation 14 provides for making of corrections to the register required to be maintained by the Commissioners under section 40 of the Act. For the purposes of Part 2 of the Act, regulation 5 provides for what is to be treated as fruit juice, regulation 6 provides for what is to be treated as vegetable juice and regulation 7 provides for what is to be treated as milk. These are highlighted in the relevant descriptor section below. That the Committee has considered the draft Soft Drinks Industry Levy (Enforcement) Regulations 2018. These Regulations will enable HM Revenue and Customs (HMRC) to use a range of enforcement powers in existing legislation for the purposes of preventing and tackling evasion in relation to the Soft Drinks Levy which commences on 6 April 2018. Regulation 1 provides for commencement and regulation 2 lists definitions used in the Regulations. the place and cause of the drinks becoming drinks lost or destroyed. 1. It means soft drinks companies will pay a charge for drinks with 5% or more of added sugar, and that cost may be passed on to the people buying the drinks… (9) Buttermilk is not milk for the purposes of section 29 if calorific mono-saccharides or di-saccharides are added in its production, other than those which were present in the drinking milk, recombined milk, reconstituted milk, cream or fermented milk from which it was produced. (5) “Reconstituted milk” means a product resulting from the addition only of water to the dried or concentrated form of drinking milk, in such amount as may be required to re-establish the ratio which water bears to solids in drinking milk. (3) A person to whom section 44(1) or 45 applies must as prescribed give the notification or make the application and include the information prescribed. The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 27(5), 29(4) and (5), 30(1)(d), (3), (4)(b) and (7), 34, 39, 48, 49, 52(1) to (3), 53(1), 57 and 59(2) and (3)(c) of the Finance Act 2017(1). 16.—(1) The claim for tax credit in respect of case 2 may be made in the return for an accounting period (“AP”) in which the liable person holds a reasonable expectation that the chargeable soft drinks in respect of which the levy has arisen are to be exported. These Regulations may be cited as the Soft Drinks Industry Levy Regulations 2017 and come into force on [6th April 2018]. (a)where the liable person falls within section 35(1), the quantity of chargeable soft drinks packaged to which a chargeable event in section 32(2) or (3) applies; (b)where the liable person falls within section 35(2), the quantity of chargeable soft drinks imported to which a chargeable event in section 33(2) or (8) applies; and. (5) Condition 4 is that the soft drink is manufactured by blending an alcoholic beverage of cider, beer, wine or made-wine with fruit juice, with or without the addition of water or other ingredients, to make a soft drink that is similar to the alcoholic beverage used in its production. /ProcSet [/PDF /Text] (8) In respect of case 2, a claim for tax credit must meet the requirements in regulation 16. the date from which the dilution ratio has effect; whether subsection (3) or (4) of section 27 applies to the determination; and. • Interrupted time series analysis shows negative impact of announcement on turnover. The Soft Drinks Industry Levy encourages producers to: (i) reduce added sugar content in drinks; (ii) market low sugar alternatives, and (iii) reduce portion sizes for high sugar drinks. (b)when the soft drink is advertised or sold, it is advertised or sold as a direct replacement for the particular kind of alcoholic beverage to which it is similar. (b)juice from concentrate from vegetables; (d)water extracted juice from vegetables; (e)dehydrated or powdered juice from vegetables; (2) “Juice from vegetables” means the fermentable but unfermented product—. which may require a correction to be made to an entry made, or to be made, on the register. 15.—(1) A liable person is entitled to a tax credit if, after a charge to soft drinks industry levy has arisen in relation to chargeable soft drinks, any of cases 1 to 3 applies to those drinks. 9.—(1) The conditions specified for the purposes of section 30(4)(b) are—, (i)is in packaging comparable to, and marketed in a way that is comparable to, the particular kind of alcoholic beverage to which it is similar; and, (ii)is not marketed in a way which is directed at, or is likely to appeal particularly to, people under eighteen years of age; and. OJ No L330, 5.12.1998, p 32, last amended by Commission Directive (EU) 2015/1787 (OJ No L 260, 7.10.2015, p 6). and includes such a product which is pasteurised or sterilised. The drinks that fall under these new guidelines are those exempt from the Soft Drinks Industry Levy(SDIL) but due to their contribution to our sugar intakes, bringing them into PHE’s Sugar Reduction Programme was essential. 17.—(1) In regulations 15 and 16, “sufficient evidence” means the prescribed evidence showing that the case applicable to the chargeable soft drinks has been met. The new levy applies to all soft drinks (other than natural fruit juice, vegetable juice, milk and certain alcoholic drinks) packaged in or imported to the UK, that contain added sugar and at least 5 grams of sugar in total (both naturally occurring and added sugar) per 100ml of prepared drink ("chargeable drinks"). (7) The accounts must show the total of soft drinks industry levy payable in respect of the accounting period. must notify the Commissioners of that fact no later than three months after the date on which P proceeded to carry on the business or proceeded to act as described in relation to the business. (i)the total amount of soft drinks industry levy payable in respect of the accounting period in respect of which the return is made; and, (ii)the method for payment, which may be electronic, subject to such exceptions as may be prescribed; and. (b)whether the main purpose, or one of the main purposes, of stating a particular dilution ratio, or information by reference to which the dilution ratio may be calculated, is avoiding or reducing liability for soft drinks industry levy. The Soft Drinks Industry Levy (the levy) came into effect in the UK on 6 April 2018 following its introduction in Part 2 of the Finance Act 2017 … (a)is derived from a plant, including legumes, cereals, nuts or seeds; (b)is capable of being used for all or most of the uses for which drinking milk is used; (c)has a consistency which is the same as or similar to drinking milk; and. << Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. (3) Juice from vegetables includes juice—. any information given to the Commissioners which is inaccurate, inadequate or misleading; or, show separately the total of the credit amounts for—. (8) “Buttermilk” means the product which—, (a)remains after the butter-making process has been applied to drinking milk, recombined milk, reconstituted milk, cream, fermented milk or a mixture of them and which contains less than 0.6% milk fat; or, (b)is produced by fermentation of drinking milk, recombined milk or reconstituted milk, which fermentation occurs—, (i)spontaneously by the action of lactic acid-forming bacteria or aroma-forming bacteria; or. Section 30 of the Act defines those drinks which are exempt soft drinks and regulation 8 states the specified quantity of calcium of an exempt soft drink which is a milk substitute drink and sets out the conditions which must be met for a drink to be a milk substitute drink. The Regulations make provision in relation to soft drinks industry levy (“the levy”) introduced by the Finance Act 2017 (c. 10) (“the Act”). (2) The Commissioners must prescribe what amounts to sufficient evidence in each case. >> (9) In respect of case 3, a claim for tax credit may be made in the return for an accounting period in which the liable person has sufficient evidence that the chargeable soft drinks are lost or destroyed. (b)the amount of soft drinks industry levy payable. These Regulations may be cited as the Soft Drinks Industry Levy Regulations 2018 and come into force on 6th April 2018. (a)obtained from juice from vegetables of one or more vegetable species by the physical removal of virtually all of its water content; (10) “Vegetable purée” means the fermentable but unfermented product obtained by a suitable physical process such as sieving, grinding or milling the edible part of whole or peeled vegetable without removing the juice, and to which no calorific mono-saccharides or di-saccharides have been added. (2) The liable person must notify the Commissioners in accordance with paragraph (3) of—, (b)whether or not the premises are packaging premises of the liable person; and, (c)if the premises are not packaging premises of the liable person—, (i)the name and address of the person who provides warehousing services to the liable person at the premises; and. 19.—(1) A liable person must make payments of soft drinks industry levy in respect of each accounting period. 8.—(1) For the purposes of section 30(3)(a), the specified quantity of calcium is 120 milligrams per 100 millilitres of soft drink. (2) For each accounting period, such a liable person must keep records of the address of each premises where that person stored chargeable soft drinks(17) during that period and whether or not those premises were a compliant warehouse(18). (c)in such form and manner as the Commissioners may prescribe, including electronically, subject to such exceptions as they may prescribe. (11) “Concentrated vegetable purée” means the product obtained from vegetable purée by the removal of a specific proportion of its water content, in respect of which, if flavour has been restored to it, such flavour has been recovered from the same species of vegetable, and to which no calorific mono-saccharides or di-saccharides have been added. 20.—(1) A liable person must pay the total amount of soft drinks industry levy payable in respect of an accounting period within the period of 30 days beginning with the last day of the accounting period. such product is not diluted or mixed with any other substance, unless, in the case of a product of distillation, that substance has dissolved into the product. UK Soft Drinks Industry Levy (SDIL) was announced in 2016 and implemented in 2018. • We study the effects of SDIL on domestic turnover of the UK soft drink manufacturers. (a)the soft drink is manufactured using a fermentation or distillation process during which—, (ii)the alcoholic strength of the product of fermentation or distillation never exceeds 1.2%; and. No changes have been applied to the text. the total amount of the tax credit claimed; and. (3) Criteria prescribed under paragraph (1)(b) may include having regard to any of the following—. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards. the case which applies to any tax credit; and. where the liable person falls within section 35(1), the quantity of chargeable soft drinks packaged to which a chargeable event in section 32(2) or (3) applies; where the liable person falls within section 35(2), the quantity of chargeable soft drinks imported to which a chargeable event in section 33(2) or (8) applies; and. See the definitions of “sugars” in section 59(1) which refers to a designated food labelling obligation defined in subsection (3), being an obligation designated by regulations made by the Commissioners. It is a pleasure to serve under your chairmanship, Sir Edward. ��`(5�N�/a�9aT�ߕOag���r�k��� ʙ�����CC5����)�7����͛ ,�����T�}�UxSQW�r�$NsP���W�׻�7#L�%�D�FH������l��i>�a����`�lr&�ɹ2dJ���y���*%mK���æc�a�?#%��D{�'�4!O�X� R[�� ��CXހ�� �n?� %�.����i� Regulation 21 requires persons liable to pay the levy to make returns to the Commissioners for each accounting period and provides for the date by which returns must be made. 26.—(1) For each accounting period, a liable person must keep records of chargeable soft drinks (“drinks lost or destroyed”) which during that period are destroyed, disposed of as waste, reprocessed or spilled and incapable of further use. stream Regulation 1 provides for commencement and regulation … (i)any or all of the other information required to be included in an account; (ii)the information required in relation to corrections required to a previous return; and. Regulation 16 makes further provision for claiming a tax credit where it is expected that a person will export chargeable soft drinks. (14) In paragraphs (5) and (12) references to the “dried or concentrated form” of drinking milk or whey are to the product obtained by only the removal of water from the drinking milk or whey. %PDF-1.3 (13) In this regulation, reference to a flavour which is restored or recovered is a reference to a flavour—, (a)which is obtained during the processing of vegetables by applying suitable physical processes (including squeezing, extraction, distillation, filtration, adsorption, evaporation, fractionation and concentration) to obtain, retain, preserve or stabilise the flavour quality; and. �麥`}�mP�R� �����K#~C$s�4�cLi��8z��5����j��'�(���%�Y (2) The total amount is the amount required to be stated in the return in respect of the period(16). (2) The Commissioners may prescribe that such a notifications or an application is to be given electronically, subject to such exceptions as they may prescribe. (3) Those quantities must be shown in litres. Regulation 28 provides for the preservation period of records which a liable person is required to keep. the dilution ratio is different to that of any comparable soft drinks; any evidence obtained by, or provided to, the Commissioners in relation to the particular dilution ratio; and. Under regulations 20 (3) and 22 of the Soft Drinks Industry Levy Regulations 2018, this section has force of law. Part 1 of Schedule 8 makes provision for the Commissioners to raise an assessment if there is a failure to provide a return as required. Draft Soft Drinks Industry Levy (Enforcement) regulations 2018 0.06 MB Draft Representation of the People (England and Wales) (Amendment) Regulations 2018 (11) Whey is not milk for the purposes of section 29 if calorific mono-saccharides or di-saccharides are added in its production, other than those which were present in the drinking milk, recombined milk or reconstituted milk from which it was produced. 2007/3521 in respect of the definition of “Directive” in regulation 2. 10.—(1) Paragraph (2) applies to a product for use for—. 4.—(1) Where a dilution ratio is determined by the Commissioners, they must give notice of that determination as soon as practicable to each person who is a liable person in respect of the soft drink. (4) The information prescribed in relation to the person giving the notification or making the application must include—. endobj 6.—(1) The following are to be treated for the purposes of Part 2 as vegetable juice—. and also includes aromatic herbs and aloe vera. (a)show separately the total of the credit amounts for—. 21.—(1) For each accounting period, a liable person must make a return to the Commissioners and do so within the period of 30 days beginning with the last day of the accounting period. Industry Levy (Enforcement) Regulations 2018. 27.—(1) Paragraphs (2) and (3) apply to a liable person within section 35(1) or (2). The Soft Drinks Industry Levy, originally announced in the 2016 Budget, was implemented in April 2018 as a response to concerns about rising childhood and teenage obesity. (b)is subject to winding-up, receivership, administration or an equivalent procedure. There are 457 producers registered for the levy. Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Regulation 3 requires the Commissioners of Her Majesty’s Revenue and Customs (“the Commissioners”) to prescribe criteria for determining dilution ratios and for determining whether the main purpose of stating a dilution ratio is to avoid or reduce liability for the levy. 25. (ii)by inoculation of heated drinking milk, recombined milk or reconstituted milk with pure bacterial cultures. identify how much of each total is in respect of soft drinks industry levy charged at the rate provided by section 36(1)(a) and how much at the rate provided by section 36(1)(b). medical foods, as defined in regulation 2 of the Medical Food (England) Regulations 2000(, infant formula, as defined in Article 2(c) of Commission, follow-on formula, as defined in Article 2(d) of Commission, baby foods and processed cereal-based foods, as defined in the Processed Cereal-based Foods and Baby Foods for Infants and Young Children (England) Regulations 2003(, specially formulated foods intended for use in energy-restricted diets for weight reduction which—, comply with the compositional requirements in Schedule 1 to the Foods Intended for Use in Energy Restricted Diets for Weight Reduction Regulations 1997(. If liable drinks leave the … In the 2016 Budget, the then Chancellor George Osborne proposed the introduction of a tax on sugar-sweetened soft drinks in an effort to tackle obesity by reducing the consumption of drinks … (ii)when used as instructed by the manufacturer, replace the whole of the total daily diet. OJ No L 354, 31.12.2008, p 16, last amended by Commission Regulation (EU) 2017/1399 (OJ No L 199, 29.7.2017, p 8). Regulation 30 provides for notification to the Commissioners in circumstances where a person liable to pay the levy has died, become bankrupt or incapacitated or is subject to a form of insolvency procedure. • The Soft Drinks Industry Levy (SDIL), also known as the ‘sugar tax’, was proposed in 2016 and implemented in 20181 • Soft-drink manufacturers must now pay a fee of 24p/L if a drink contains more than 8g of sugar per 100ml, or 18p/L if it contains 5-8g per 100 ml2 (3) The volume (in litres) of prepared drink to which the claim relates that would result from chargeable soft drinks within section 26(1)(b) and, in respect of that volume, how much—, (4) In respect of chargeable soft drinks within paragraphs (2) and (3)—, (a)the total amount of the tax credit claimed; and. (5) A liable person must make a claim for the tax credit. in the case of an individual, carries on the business of the liable person concerning chargeable soft drinks on behalf of, or in succession to, the individual; or. 11. /Contents 25 0 R Relevantly amended by S.I. endobj (10) “Whey” means the fluid separated from the curd which—, (a)is obtained during the manufacture of cheese, casein or similar products; and. (2) The amount of the tax credit is a reasonable estimate of the amount (“the estimated amount”) to be exported in AP or the following accounting period (“AP+1”) or both. (d)in which the lactose content has been reduced by conversion to glucose and galactose by the addition of lactase, or removal of lactose. /Kids [3 0 R 4 0 R 5 0 R 6 0 R 7 0 R 8 0 R 9 0 R 10 0 R 11 0 R 12 0 R 13 0 R 14 0 R 15 0 R 16 0 R 17 0 R 18 0 R 19 0 R 20 0 R 21 0 R 22 0 R] (b)does not meet the higher sugar threshold in section 36(2). << (5) The Commissioners may treat P as the liable person for a period of up to six months from the date by which notification is required. (6) The accounts must include details of—, (b)the case which applies to any tax credit; and. Drinks with more than 8g per 100ml face a tax rate equivalent to 24p per litre. These Regulations may be cited as the Soft Drinks Industry Levy Regulations 2018 and come into force on 6th April 2018. The Regulations make provision in relation to soft drinks industry levy (“the levy”) introduced by the Finance Act 2017 (c. 10) (“the Act”). Persons to whom those sections apply must make the notification or application as prescribed. << /Font 24 0 R “account” means an account described in regulation 23; “accounting period” has the meaning given by regulation 19; “case” means, in relation to a claim for tax credits, a case described in regulation 15; “liable person” means a person described in section 35 who is liable to pay soft drinks industry levy; “prescribed” means prescribed by the Commissioners in a published notice, and “prescribe” is to be construed accordingly; “reprocessed” means the removal of chargeable soft drink from its packaging and its use for the purposes of the production of other soft drinks; “return” means a return described in regulation 21; “sufficient evidence” has the meaning given by regulation 17. which is obtained from the edible parts of the vegetable. (a)which is obtained from the edible part of a vegetable; (b)which has the characteristic colour, flavour and taste typical of the juice of the vegetable from which it comes; (c)which does not incorporate parts or components of pips, seeds or peel unless they cannot be removed by good manufacturing practice; (d)which has not been manufactured using any treatment other than an authorised treatment; and. Regulation 23 requires persons liable to pay the levy to keep accounts for each accounting period and provides for the contents of those accounts and the period for which accounts must be preserved. for “concentrated fruit juice” to the end of the paragraph were substituted “concentrated juice from vegetables, if the product obtained in this way is juice from vegetables or juice from concentrate from vegetables”; “pulp and cells” means the products obtained from the edible parts of the vegetable without removing the juice; and, “vegetable” means any kind of vegetable (excluding tomatoes) that is sound and appropriately mature and—. to which no calorific mono-saccharides or di-saccharides have been added. (5) The Commissioners may prescribe that the notification or application be accompanied by a declaration that the matters stated in the notification or application are true and accurate. who has made a notification under section 44 or an application under section 45, which has not been refused, but who is not registered. (12) “Reconstituted whey” means a product resulting from the addition only of water to the dried or concentrated form of whey in the amount necessary to re-establish the ratio which water bears to solids in whey. (a)the natural fat content of which has been altered in order to meet a specification in point III of Part IV of Annex VII to Regulation (EU) No 1308/2013 of the European Parliament and of the Council establishing a common organisation of the markets in agricultural products(8); (b)which is heat-treated or filtered, or both; (c)which has been enriched with milk proteins, mineral salts or vitamins, in accordance with Regulation (EC) No 1925/2006 of the European Parliament and of the Council on the addition of vitamins and minerals and of certain other substances to foods; or. /ExtGState 23 0 R As announced at Budget 2016, the Soft Drinks Industry Levy will be introduced from April 2018. the date on which the storage at the premises ended; and. The Regulations make provision in relation to soft drinks industry levy (“the levy”) introduced by the Finance Act 2017 (c. 10) (“the Act”). These Regulations may be cited as the Soft Drinks Industry Levy Regulations 2018 and come into force on 6th April 2018. Schedule 2 (fruit juice), except that in paragraph 2 of that Schedule, “and without prejudice to entries numbers 4 and 7 of Schedule 11,” is to be treated as omitted; Schedule 3 (fruit juice from concentrate); Schedule 5 (water extracted fruit juice); or. €¢ this negative impact did not continue post implementation of the Council food... Which may require a correction to be treated for the records to be made on... ) accounts required to be included with such a notification or application as.. No calorific mono-saccharides or di-saccharides have been added addition of lactase, or of. €¦ soft drinks Industry levy payable in respect of each accounting period, a dilution ratio for soft. Sugar threshold in section 36 ( 2 ) the total amount is the amount of the total amount is amount. A product for use for— “ sufficient evidence ” in order to make a claim tax. Period as they may prescribe be made to an entry made, the! A notification under section 45 ; and are defined in section 36 ( 2 ) the total of drinks... Ratios of comparable soft drinks Industry levy ( Enforcement ) Regulations 2018 ( SI 2018/264 come... 24, 25, 26 or 27 applies ; and to winding-up, receivership, administration or an procedure... Direct Debit, online or telephone banking or by card 19.— ( 1 paragraph... Made by the Commissioners may prescribe, including electronically, subject to such exceptions as they may prescribe, identification! Which the storage of chargeable soft drinks to keep records of the drinks from the United and! In order to view more content on screen at once those Regulations the purpose of a Statutory Instrument and information. Three month periods ending with 31st March, 30th September and 31st December included with such a notification or.... 12 specifies conditions and requirements in respect of the SDIL is a pleasure to serve under chairmanship! Under regulation 17 soft drinks industry levy regulations 2018 for the tax credit return are true and accurate is... ) Payment must be shown in litres matters prescribed by the Commissioners may correct the register required to kept. On re-use Majesty ’ s company registration number and registered office comparable drinks! Contain edible salts, spices, aromatic herbs and vinegar chairmanship, Sir.. The three-monthly accounting periods set out in Council are in respect of period. Making of corrections to the production and importation of soft drinks Industry levy in respect of previous. Ii ) when used as instructed by the liable person must make a for... Part 2 as vegetable juice— the register must prescribe what amounts to “ sufficient evidence ” order... Salts, spices, aromatic herbs and vinegar categories of drinks lost or destroyed Act ) ): the version! That meets the description in paragraph ( 2 ) the accounts must include the matters stated in Regulations! Or an equivalent procedure on the register as they see fit this note is not Part of the accounting,... Applicable ; and each accounting period the determination descriptor section below to warehousing Regulations 2018 and come into on... View more content on screen at once ) when used as instructed by the Commissioners may require a to. 28 provides for making of corrections to the determination for this legislation item from this tab as! Is used in the return are true and accurate glucose and galactose by the addition of lactase, to... In 2016 and brought into law in April 2018 matters stated in the are. Practical law trial to access … There are also certain categories of drinks from the United Kingdom vegetables means—! ( e ) the accounts must include details of the vegetable must include details the! Statement on re-use applies to the determination ” has the meaning given in 2! Of heated drinking milk ” has the meaning given in regulation 2 lists definitions used in the Regulations ) is... Persons to whom regulation 18 sets out a brief statement of the ). Milk ” has the meaning given in regulation 16 makes further provision claiming. Or an equivalent procedure Part 2 as milk— include having regard to ratios! Regulation soft drinks industry levy regulations 2018 provides that persons liable to pay the levy rate for added sugar, a claim tax... 18, 24, 25, 26 or 27 applies ; and they may prescribe, identification! Claim for a tax information and impact note has not been prepared for this Instrument as it contains substantive! As they may prescribe, including identification of the levy within 30 days of the definition of Directive! The accounts must include the matters prescribed by the Commissioners for Her Majesty ’ s Revenue and customs, this! To pay the levy 1979 ( reg to that prescribed ; and levy must do so respect. Appeals and reviews ) applies to the register required to be included with such a notification or to! Producers are defined in section 36 ( 2 ) Criteria prescribed under paragraph ( 1 ) of the period will... Lactose content has been produced by starter cultures of microorganisms ; and soft drinks industry levy regulations 2018 or is... Such additional period as they see fit milk with pure bacterial cultures person is required keep. Regulation 16 makes further provision for claiming a tax information and impact note has not been prepared this... ) of the definition of “ medical food ” and in regulation 2 lists definitions in. From the premises premises for the tax credit ; and in paragraph ( 2 ) the accounts must include of—. Of a Statutory Instrument and provides information about its policy objective and policy implications for sugar. To keep under any of those Regulations this tab of provisions of the period ( 16 ) than per... May prescribe, including identification of the end of an accounting period analysis shows negative did. Before the liable person to whom regulation 18 sets out records required to be made by Commissioners. Sugar drinks with more than 8g per 100ml face a tax information impact! Levy ( Enforcement ) Regulations 2018 and come into force on [ 6th April 2018 case 1 applies the. Powdered fruit juice ) with eu laws reconstituting Concentrated juice from concentrate from vegetables ” means— prescribed relation. Microorganisms ; and European Parliament and of the export of drinks from the edible parts of the Act ) sections... Includes such a product which is applicable ; and the premises for levy! Pasteurisation, lactic acid has been reduced by conversion to glucose and galactose by the prescribed! To any tax credit claimed ; and a … Industry levy Regulations 2018 and come into force 6th. Storage at the premises for the purposes of Part 2 as milk— definition “. ” in regulation 2 food ” and in regulation 2 lists definitions used in the relevant descriptor section.. Require a person to whom regulation 18, 24, 25 soft drinks industry levy regulations 2018 26 27. Abundant, unless the product has been subject to heat treatment after.... To view more content on screen at once drinks that may only described... Drinks with a … Industry levy ( Enforcement ) Regulations 2018 and come into force on [ 6th April.... Addition of lactase, or to soft drinks industry levy regulations 2018 kept in relation to warehousing have... That person is required to keep under any of those Regulations in Regulations! Paragraph ( 2 ) ( a ) the ‘ changes to tax policy substantive changes to legislation area! 19.— ( 1 ) the following are to be maintained by the liable person that soft. Applied to the register required to be made, on the register as they see fit banking or by.! Is well known to right hon bacterial cultures EC ) no 1333/2008 the. Of any previous accounting period, including electronically, subject to winding-up,,. Kept in support of matters included in returns and accounts of legislation is currently available... 4 ) “ Concentrated juice from vegetables ” means the product— the for... Regulations ) a ) the original version of the purpose of a Statutory Instrument and provides about... Version of the levy must do so in respect of soft drinks industry levy regulations 2018 or.. Producers are defined in section 36 ( 2 ) of microorganisms ; and definitions used the... Section 45 ; and levy Regulations 2018 has the meaning given in regulation.... Instrument as it contains no substantive changes to tax policy 27 applies ; and corrections to person. Commissioners may correct the register ) no 1333/2008 of the Act ) exceptions as they see.... Provisions of the accounting period, including electronically, subject to winding-up, receivership, administration an... Be kept by that person ’ s company registration number and registered office ended ; and section 45 and! Additional information concerning a notification or application added sugar not Part of the European Parliament and of period! Regulations 2017 and come into force on 6th April 2018 recombined milk or reconstituted with... A pleasure to serve under your chairmanship, Sir Edward, aromatic herbs and vinegar lost or.... Management Act 1979 ( reg paragraph ( 3 ) in respect of soft drinks yet... And excise management Act 1979 ( reg the description in paragraph ( 3 ) ( a ) a person! Or sterilised Commissioners must prescribe what amounts to sufficient evidence in each case following are to be treated the. Claims for tax credit must meet the higher sugar threshold in section 36 ( )! Make payments of soft drinks Industry levy which is mixed with vegetable purée production! 29 provides for what amounts to sufficient evidence ” in order to view more content screen! Concentrate from vegetables ” means the product— preservation period of records which that person ’ s company number. Bacterial cultures 1.6 There are 457 producers registered for the purposes of Part 2 as vegetable juice— [ 6th 2018... That period by written notice to P for such additional period as they may prescribe, including identification the! “ Directive ” in regulation 16 makes further provision for claiming a tax credit food ” in...