Guidance and regulation

Find out which drinks are liable for the Soft Drinks Industry Levy, and how much you may need to pay.

• From: HM Revenue & Customs
• Updated: 12 April 2023

How to pay the Soft Drinks Industry Levy, Soft Drinks Industry Levy penalty, or claim a levy credit.

• From: HM Revenue & Customs
• Updated: 27 February 2024

Find out if you need to register, report and pay the levy if you’re involved in bringing liable drinks into the UK.

• From: HM Revenue & Customs
• Updated: 1 April 2019

Find out when and how to register for the levy.

• From: HM Revenue & Customs
• Updated: 24 January 2020

You may need to register for the levy if you produce or package liable drinks, and you're not a small producer.

• From: HM Revenue & Customs
• Updated: 3 April 2018

Find out if you can claim a Soft Drinks Industry Levy credit for exported drinks, and what evidence you need to get and keep.

• From: HM Revenue & Customs
• Updated: 31 December 2020

Use this online service to submit a return.

• From: HM Revenue & Customs
• Updated: 17 August 2018

How to work out the dilution ratio of your drink, and what records you need to keep about the dilution ratio for the Soft Drinks Industry Levy.

• From: HM Revenue & Customs
• Updated: 3 April 2018

What you need to include in your Soft Drinks Industry Levy return, how to correct an error in a previous return and what records to keep.

• From: HM Revenue & Customs
• Updated: 13 December 2021

Find out how and when to register a warehouse that you use to store drinks liable to the Soft Drinks Industry Levy, to delay when the levy becomes due.

• From: HM Revenue & Customs
• Updated: 8 May 2018

Sign in to change your details, correct an error in a return, and cancel your registration.

• From: HM Revenue & Customs
• Updated: 24 January 2020

Find out about penalties for registering, submitting returns, inaccuracies and paying the levy late, and how to appeal a penalty.

• From: HM Revenue & Customs
• Updated: 13 December 2021

Find out if you can claim a Soft Drinks Industry Levy credit for lost or destroyed drinks, and what evidence you need to get and keep.

• From: HM Revenue & Customs
• Updated: 18 April 2018

Check the availability and any issues affecting the Soft Drinks Industry Levy online service.

• From: HM Revenue & Customs
• Updated: 27 February 2024

Information you'll need when you register for the levy or nominate premises as a registered warehouse.

• From: HM Revenue & Customs
• Updated: 3 April 2018