Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact on small drink manufacturers, including administrative burdens, of the proposed changes to the Soft Drinks Industry Levy, including its extension to milk-based and plant-based drinks and the lowering of the sugar threshold to 4.5 g per 100 ml.

The changes to the Soft Drinks Industry Levy (SDIL) confirmed at the Budget in November 2025 were informed by the ‘Strengthening the Soft Drinks Industry Levy’ consultation, which was open from 28 April to 21 July 2025. Representations from small manufacturers, and the trade bodies representing them, were received and considered as part of this process.

On 25 November 2025, the government published its summary of responses to the consultation, including a full assessment of the impacts of the announced policy changes to the levy. This is available here:

https://www.gov.uk/government/consultations/strengthening-the-soft-drinks-industry-levy/outcome/strengthening-the-soft-drinks-industry-levy-summary-of-responses

The smallest producers, producing less than a million litres a year, will remain exempt from the SDIL.