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3 April 2018

How to work out the dilution ratio of your drink, and what records you need to keep about the dilution ratio for the Soft Drinks Industry Levy.

Your liable drink is a diluted drink if the concentrated liquid must be mixed with water, crushed ice, carbon dioxide, or a combination of these to become a prepared drink.

The packaging can display information that allows the sugar content of the prepared drink (per 100 millilitres) to be calculated. This will determine the dilution ratio, if your drink is liable for the Soft Drinks Industry Levy, and how much you'll have to pay.

The dilution ratio is the amount of concentrated liquid compared to the amount of one or more of the following:

1. Ìý

   •ÌýÌýÌýÌý water

2. Ìý

   •ÌýÌýÌýÌý crushed ice

3. Ìý

   •ÌýÌýÌýÌý carbon dioxide

For your concentrated drink to be prepared as drinkable, it must be diluted according to the dilution ratio (or the nutritional information that allows the ratio