Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure coherence between the Soft Drinks Industry Levy and other Government frameworks, including nutrient profiling, dietary guidance and restrictions on foods high in fat, sugar and salt.

When considering the reforms to the Soft Drinks Industry Levy (SDIL) announced at Budget 2025, HM Treasury worked closely with the Department for Health and Social Care throughout the process, including to consider whether the SDIL minimum sugar content threshold could, and should, align with the nutrient profiling model (NPM). However, it would be complex to align the SDIL, which applies only to drinks and is based on sugar content alone, with the NPM, which determines what are ‘less healthy’ foods and drinks by balancing a range of beneficial and less beneficial nutrients.

The government judges that the new SDIL threshold of 4.5g total sugar per 100ml strikes a fair balance between delivering on the SDIL’s health objectives and supporting producers with the process of reformulation.

Given the government recognises that these reforms ask soft drink producers to adapt and invest in further reformulation, and that certainty is required to support this process, the Chancellor has committed to not make any further changes to the design of the SDIL this Parliament.