Overview
- The exemption for milk-based drinks will be removed, bringing only pre-packaged milkshakes and ready-to-drink coffees into the Soft Drinks Industry Levy.
- Reports say the sugar threshold that triggers the levy will be lowered from 5g per 100ml, with figures of 4.5g and a separate proposal at 4g cited.
- Two levy bands are reported at 18p per litre for drinks with up to 8g of sugar per 100ml and 24p per litre for higher-sugar products.
- The start date is unsettled, with separate reports pointing to April 2027 or January 2028.
- The move features in the Budget as both a public health step and a revenue measure, with government estimates of up to £100 million a year.