When first introduced on 1 May 2018, Sugar Sweetened Drinks Tax (SSDT) applied to water and juice based drinks which contained added sugar and a total sugar content of 5 grams or more per 100 millilitres. I brought forward legislation in Finance Act 2018 to extend the SSDT scope to also include certain plant protein drinks and drinks containing milk fats with added sugar. From 1 January 2019, SSDT applies to certain categories of plant protein drinks and drinks containing milk fats that do not have a calcium content level of at least 119 milligrams per 100 millilitres. SSDT applies to both ready to consume and concentrated forms of drinks.
There are two rates of SSDT. The lower rate of €16.26 per hectolitre applies to drinks with a total sugar content of five grams or more, but less than eight grams, per 100 millilitres. A higher rate of €24.39 per hectolitre applies to drinks with a total sugar content of eight grams or more per 100 millilitres. These rates are dependent on the total sugar content of the ready to consume form of the sugar sweetened drink.
SSDT liability arises on first supply, in the State, of ready to consume or concentrated sugar sweetened drinks. Suppliers must register for SSDT with Revenue and make bi-monthly returns and payments via ROS. I am advised by Revenue that suppliers must declare, on the SSDT return, the volume in hectolitres of ready to consume and concentrated sugar sweetened drinks, with a sugar content greater than 5 grams but less than 8 grams per 100 millilitres, supplied in an accounting period. They must also declare the volume of ready to consume and concentrated sugar sweetened drinks, with a sugar content greater than 8 grams per 100 millilitres, supplied. The return must also include volumes of any goods returned during the SSDT accounting period for which a repayment is claimed, again broken down by tax band. No other data on drinks liable to SSDT is collected by Revenue.