Subject to the small producer exemption (see V23.108), the charge to SDIL arises on a chargeable event which occurs on or after 6 April 20181.
Chargeable event—chargeable soft drinks packaged in the UK
Where chargeable soft drinks are packaged by a person on premises in the United Kingdom, a chargeable event occurs on the removal of the chargeable soft drinks from the packaging premises2. However:
- Ìý
•ÌýÌýÌýÌý if, on removal from the packaging premises, the 'secondary warehousing condition' is met in relation to the chargeable soft drinks, a chargeable event occurs at the time that the secondary warehousing condition ceases to be met in relation to those soft drinks (and not at the time at the time of removal from the packaging premises)
- Ìý
•ÌýÌýÌýÌý if the chargeable soft drinks are made available for sale or free of charge before a chargeable event in relation to the soft drinks would otherwise occur, a chargeable event occurs at the time the soft drinks
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