Section 108 | Rates of 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 “£2.59” substitute “£2.78”, and

(b)in paragraph (b) (other soft drinks), for “£1.94” substitute “£2.08”.

(2)The amendments made by this section have effect in relation to chargeable events occurring on or after 1 April 2026.