United Kingdom·Curated register·SDIL: lower threshold to 4.5 g/100 ml and loss of milk-drink exemption planned
The planned changes to the Soft Drinks Industry Levy would lower the threshold from 5 g to 4.5 g total sugars per 100 ml and remove the exemption for milk-based and milk-substitute drinks, with a lactose allowance. Target date 1 January 2028; subject to legislation.
- Why it matters
- Dilute-to-taste drinks between 4.5 and 5 g/100 ml as consumed and milk-based drinks become liable.
- Action
- Model SDIL exposure at 4.5 g/100 ml for squash at dilution and for milk-based RTD/prepared drinks; document the treatment of powders as prepared. — Regulatory / NPD / Finance
- Deadline
- 1 Jan 2028 (implementation)
Evolving HighPrepare / respondSugar levies & SDILDilute-to-taste soft drinks (squash)Malted drinksHot chocolate & cocoa powdersSugar, glucose syrup & dextroseHigh-intensity sweetenersSkimmed & whole milk powderLactoseDraft – revalidate
