31 December 2020
Who can claim a levy credit
You can claim a levy credit on your Soft Drinks Industry Levy returns for drinks that you have paid the levy on and are:
- Ìý
•ÌýÌýÌýÌý exported by you or someone else in the supply chain
- Ìý
•ÌýÌýÌýÌý reasonably expected to be exported by someone else
You can only claim the credit if you've registered for the levy and have paid the levy on those drinks directly to HMRC.
You cannot claim the credit if you've exported the drinks further down the supply chain and have not paid the levy directly to HMRC on those drinks yourself.
Example
- Ìý
(1)ÌýÌýÌýÌý Company A packages the soft drinks and pays the levy to HMRC on those drinks.
- Ìý
(2)ÌýÌýÌýÌý Company B buys the soft drinks from company A and supplies them to Company C.
- Ìý
(3)ÌýÌýÌýÌý Company C exports them to their customer who is based outside of the UK.
Only
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Web page updated on 17 Mar 2025 14:57