Section 36 | Levy rates

(1)Soft drinks industry levy is charged—

(a)in the case of chargeable soft drinks that meet the higher sugar threshold, at the rate of £2.78 per 10 litres of prepared drink;^F1F2

(b)in the case of chargeable soft drinks that do not meet the higher sugar threshold, at the rate of £2.08 per 10 litres of prepared drink.^F3F4

(2)A chargeable soft drink meets the higher sugar threshold if it contains at least 8 grams of sugars (whether or not as a result of containing added sugar ingredients) per 100 millilitres of prepared drink.