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Offences, penalties and interest in relation to SDIL

Fraudulent evasion of soft drinks industry levy

An offence under FA 2017, s 50 is to be treated as a 'fraud offence' for the purposes of CEMA 1979, s 118C(3), (4)¹, giving HMRC the powers of entry and search afforded by those provisions. An offence is committed if the person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion (by that person or any other person) of the levy². This includes circumstances where a tax credit³ and/or a repayment of soft drinks industry levy⁴ are obtained when there is no entitlement to it.

A person guilty of an offence under this provision is liable⁵:

1. Ìý

   •ÌýÌýÌýÌý on summary conviction, to

2. Ìý
   1. Ìý

      –ÌýÌýÌýÌý a prison term of no more than the general limit in the magistrates' court (England and Wales – before 2 May 2022 this was no more than six months and after this date is no more