The Soft Drinks Industry Levy will be charged to producers and importers of soft drinks with added sugar.
It will apply to volumes of added sugar drinks with total sugar content of 5 grams or more per 100 millilitres, with a higher rate for drinks with 8 grams or more per 100 millilitres.
It will not apply to any drink where no sugar is added,
or to alcoholic beverages with alcohol content above 0.5% ABV, which cannot lawfully be sold in a shop to under-18s.