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UK Extends Sugar Levy to Pre-Packaged Milk Drinks, Lowers Threshold to 4.5g

The change is pitched as a child‑health measure with a two‑year reformulation window before a January 2028 start.

Overview

  • Health Secretary Wes Streeting confirmed the Soft Drinks Industry Levy will cover pre-packaged milk-based and plant-based drinks with added sugar, including milkshakes, flavoured milks, yoghurt drinks, chocolate milks and ready‑to‑drink coffees.
  • The lower sugar threshold will drop from 5g to 4.5g per 100ml, bringing more products into scope unless manufacturers cut sugar content.
  • Plain unsweetened milk remains exempt and drinks prepared open‑cup in cafes, bars and restaurants stay outside the levy, with HMRC confirming technical rules following the consultation.
  • A proposed lactose allowance will account for naturally occurring milk sugars, and plant-based drinks with added sugars will lose their exemption.
  • Government modelling cites daily calorie reductions of about 17 million across England and projects up to £45 million a year in extra receipts from 2028, with the measure included in Wednesday’s Budget.