Sugar Sweetened Drinks Tax (SSDT)
Rate of tax
Sugar Sweetened Drinks Tax (SSDT) applies on a volumetric basis at one of the following rates:
- €16.26 per hectolitre on drinks with a total sugar content of five grams or more, but less than eight grams, per 100 millilitres.
- €24.39 per hectolitre on 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.
Basis of assessment
The applicable rate of SSDT is established on the basis of information provided on the product’s:
- label
- packaging
- accompanying documentation.
This information is required to be provided under EU law. In most instances it is presented in the form of a nutrition facts table.
For instance, if a prepacked, ready to consume drink has a total sugar content of:
- five grams, but less than eight grams, per 100 millilitres then the lower SSDT rate applies
- eight grams or more per 100 milliliters then the higher SSDT rate applies.
For concentrated products, the total sugar content is established from nutritional information for the ready to consume drink prepared according to labelled instructions.
For example, a concentrated product’s label specifies dilution to prepare a drink that has a total sugar content of six grams per 100 millilitres. This concentrated product will be liable to the lower SSDT rate.
If a product’s instructions specify a prepared drink with a total sugar content of ten grams per 100 millilitres, the higher SSDT rate will apply.
For detailed information regarding the Sugar Sweetened Drinks Tax (SSDT) compliance procedures, please see Further guidance.
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