Finance Act 2018
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PART 2 Excise | ||
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Amendment of Chapter 1 of Part 2 of Finance Act 2017 (sugar sweetened drinks tax) | ||
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33. Chapter 1 of Part 2 of the Finance Act 2017 is amended with effect from 1 January 2019— | ||
(a) in section 35— | ||
(i) by inserting the following after the definition of “added sugar”: | ||
“ ‘calcium content’ means the number of milligrams of calcium per 100 millilitres of sugar sweetened drink in ready to consume form;”, | ||
and | ||
(ii) by substituting the following for the definition of “sugar sweetened drink”: | ||
“ ‘sugar sweetened drink’ means— | ||
(a) a prepacked, ready to consume beverage, containing added sugar and which falls within CN Code heading 2009 or 2202 other than— | ||
(i) beverages falling within CN Code subheading 2202 91 00, | ||
(ii) alcohol free wines falling within CN Code subheading 2202 99 19, | ||
(iii) beverages falling within CN Code subheading 2202 99 11, 2202 99 15, 2202 99 91, 2202 99 95 or 2202 99 99 where the food information set out on the label or packaging of, or the accompanying documentation for, the beverage concerned indicates a calcium content of 119 milligrams or more per 100 millilitres, | ||
(iv) food supplements, or | ||
(v) products exempted by the European Union (Provision of Food Information to Consumers) (Amendment) (No. 2) Regulations 2016 ( S.I. No. 559 of 2016 ) from requirements to provide specific food information on labels, packaging or accompanying documentation, | ||
(b) a prepacked, concentrated substance in liquid or solid form, containing added sugar, which requires preparation before consumption by the final consumer and which, after such preparation, has the same characteristics as a beverage which falls within CN Code heading 2009 or 2202 other than— | ||
(i) substances which when prepared have the same characteristics as a beverage falling within CN Code subheading 2202 99 11, 2202 99 15, 2202 99 91, 2202 99 95 or 2202 99 99 and a calcium content of 119 milligrams or more per 100 millilitres as can be ascertained from the food information set out on the label or packaging of, or the accompanying documentation for, the substance concerned, | ||
(ii) food supplements, or | ||
(iii) products exempted by the European Union (Provision of Food Information to Consumers) (Amendment) (No. 2) Regulations 2016 ( S.I. No. 559 of 2016 ) from requirements to provide specific food information on labels, packaging or accompanying documentation, | ||
or | ||
(c) a beverage prepared from a substance referred to in paragraph (b) and which is ready to consume;”, | ||
and | ||
(b) in section 42(1) by substituting “section 40 or 41” for “sections 40 and 41”. |