Credit for exported drinks
If, after a charge to the levy has arisen in relation to chargeable soft drinks, the drinks are exported from the United Kingdom, HMRC may make provision for1:
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•ÌýÌýÌýÌý the liable person to be entitled to a tax credit in respect of any soft drinks industry levy charged on the soft drinks that are exported
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•ÌýÌýÌýÌý the tax credit to be brought into account when the person is accounting for soft drinks industry levy due from the person for the prescribed accounting period or periods
Sufficient evidence2 will be required to show proof of the exported drinks. A claim must be made for a levy credit on the quarterly soft drinks industry levy
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Web page updated on 17 Mar 2025 15:08