Sugar Sweetened Drinks Tax (SSDT)

Overview

The Sugar Sweetened Drinks Tax (SSDT) 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.

SSDT applies on the first supply in the State of sugar sweetened drinks. The supplier is liable to account for and pay the tax. The tax applies to water and juice based drinks which have added sugar and a total sugar content of five grams or more per 100 millilitres. From 1 January 2019 SSDT also applies to certain categories of plant protein drinks and drinks containing milk fats. SSDT applies to these drinks if they do not have a calcium level of at least 119 milligrams per 100 millilitres. Products liable to the tax may be in ready to consume or in concentrated form.

The tax operates as an excise duty and is administered on a self-assessment basis. Suppliers are required to register with Revenue in advance of making first supplies of sugar sweetened drinks in the State. They must file returns within one month after the end of the accounting period during which the supplies were made.

A relief from the tax is available where sugar sweetened drinks sourced in the State are supplied, on a commercial basis, outside the State. In order to claim this relief, ‘exporters’ need to register with Revenue in advance of making supplies outside the State.

For detailed information regarding the Sugar Sweetened Drinks Tax (SSDT) Compliance Procedures, please see further guidance.

Next: Taxable sugar sweetened drinks