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Home / De-Voil /Part V23 Soft drinks industry levy /Division V23.1 Commentary /Soft drinks industry levy / V23.100 Introduction to the soft drinks industry levy

V23.100 Introduction to the soft drinks industry levy

Part V23 Soft drinks industry levy

V23.100 Introduction to the soft drinks industry levy

The soft drinks industry levy ('SDIL') came into force on 6 April 2018 and it is levied on soft drinks containing at least 5 grams of sugar per 100 ml

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V4.421 Smoking cessation products

V4.232BB Relevant residential purposes (RRP)

V3.555 Retailers' requirement to issue VAT invoices

V17.140 Free zones/freeports

V3.512 Meaning of 'VAT invoice'

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V18.102 Location of risk

V4.186 Exemption—investment gold

V3.388AA Simplification—installed and assembled goods

V3.212 Goods used partly for non-business purposes

V2.189Y Group VAT registration—conditions

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.241 Power of arrest

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V2.127 VAT registration in the Isle of Man

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V16.886 VAT—the VAT treatment of share registration services

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V17.136 Inward processing