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Home / De-Voil /Part V23 Soft drinks industry levy /Division V23.2 HMRC Guidance / V23.209A Soft Drinks Industry Levy credit for lost or destroyed drinks (notice 4)
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V23.209A Soft Drinks Industry Levy credit for lost or destroyed drinks (notice 4)

Part V23 Soft drinks industry levy

18 April 2018

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 have been lost or destroyed.

You can only claim the credit if you have registered for the levy and have paid the levy on those drinks directly to HMRC.

Find out if you can claim a credit for exported drinks.

How to claim a levy credit

You'll

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