Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether the Government's policy on the soft drinks levy will lead to a higher rate of tax per volume of product levied on some soft drinks than on some non-spirit alcoholic beverages.

The tax rates for the Soft Drinks Industry Levy have not yet been set. The levy will not capture drinks with an alcoholic content above 0.5% ABV, which cannot be purchased by children.