Section 79 | Rates of soft drinks industry levy

(1)In section 36(1) of FA 2017 (rates of soft drinks industry levy)—

(a)in paragraph (a) (soft drinks that meet higher sugar threshold), for “at the rate of £0.24 per litre” substitute “at the rate of £2.59 per 10 litres”, and

(b)in paragraph (b) (other soft drinks), for “at the rate of £0.18 per litre” substitute “at the rate of £1.94 per 10 litres”.

(2)The amendments made by this section have effect in relation to chargeable events occurring on or after 1 April 2025.