Updated sugar tax manual
Revenue’s Compliance Procedure Manual for Sugar Sweetened Drinks Tax (“SSDT”) has been updated to include certain plant protein drinks and certain drinks containing milk fats as being within the scope of SSDT.
The SSDT or sugar tax as its more commonly known, came into effect on 1 May 2018 and applied to water and juice-based drinks. The scope of the tax was extended with effect from 1 January 2019 to include certain plant protein drinks and drinks containing milk fats.
In addition to the types of drinks now included within the scope of SSDT, section 2 of the updated manual now also includes the method for determining if those drinks are liable for SSDT. Links to the tax regulations on SSDT have also been included in section 1.4 of the manual.