The soft drinks industry levy (SDIL) is a new tax which has applied since 5 April 2018. It was first announced in the 2016 Budget and implemented by FA 2017, Pt. 2.

When a ‘chargeable soft drink’ is packaged in the UK, SDIL is payable by the packager. If a ‘chargeable soft drink’ is imported in to the UK, SDIL is payable by the ‘first recipient’ in the UK.

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