SCHEDULE 1Categories of specified food
Category 1
schedule 1 paragraph 2 2.—(1) The following provisions apply for the purposes of this category.
term soft drink (2) “Soft drink” means—
schedule 1 paragraph 2 2 a (a)a beverage of an alcoholic strength not exceeding 1.2%, or
schedule 1 paragraph 2 2 b (b)a liquid or a powder which, when prepared in a specified manner, constitutes a beverage of an alcoholic strength not exceeding 1.2%.
(3) A liquid or a powder is prepared in a specified manner if it is—
schedule 1 paragraph 2 3 a (a)diluted,
schedule 1 paragraph 2 3 b (b)combined with crushed ice, or processed so as to create crushed ice,
schedule 1 paragraph 2 3 c (c)combined with carbon dioxide, or
schedule 1 paragraph 2 3 d (d)prepared by way of a process that involves any combination of the processes mentioned in paragraphs (a) to (c).
(4) A soft drink is “prepared” if it is—
schedule 1 paragraph 2 4 a (a)a soft drink within the meaning of paragraph 2(2)(a),
schedule 1 paragraph 2 4 b (b)a soft drink within the meaning of paragraph 2(2)(b), or
schedule 1 paragraph 2 4 c (c)a beverage that would result from preparing a liquid or a powder within paragraph 2(2)(b)—
schedule 1 paragraph 2 4 c i (i)in a specified manner (see paragraph 2(3)), and
schedule 1 paragraph 2 4 c ii (ii)in accordance with the relevant dilution ratio.
term relevant dilution ratio (5) The “relevant dilution ratio” means—
schedule 1 paragraph 2 5 a (a)the dilution ratio stated on, or calculated by reference to information stated on, the packaging of the soft drink, or
schedule 1 paragraph 2 5 b (b)where no such dilution ratio or information is stated, the dilution ratio of similar drinks on the market.
(6) A soft drink contains “added sugar ingredients” if any of the following are combined with other ingredients at any stage in the production of the soft drink—
schedule 1 paragraph 2 6 a (a)calorific monosaccharides or disaccharides;
schedule 1 paragraph 2 6 b (b)a substance containing calorific monosaccharides or disaccharides.
(7) But a soft drink does not contain “added sugar ingredients” only by reason of containing fruit juice, vegetable juice or milk (or any combination of them).
(8) In sub-paragraph (7)—
schedule 1 paragraph 2 8 a (a)term the sdil regulations “fruit juice” is to be interpreted in accordance with regulation 5 of the Soft Drinks Industry Levy Regulations 2018(1) (sugar content condition: fruit juice) (“the SDIL Regulations”);
schedule 1 paragraph 2 8 b (b)“vegetable juice” is to be interpreted in accordance with regulation 6 of the SDIL Regulations (sugar content condition: vegetable juice);
schedule 1 paragraph 2 8 c (c)“milk” is to be interpreted in accordance with regulation 7 of the SDIL Regulations (sugar content condition and exempt soft drinks: milk and milk-based drinks).
(9) The following are “exempt soft drinks”—
schedule 1 paragraph 2 9 a (a)soft drinks which are similar to a particular kind of alcoholic beverage and which meet specified conditions;
schedule 1 paragraph 2 9 b (b)soft drinks of a specified description which are for use for medicinal or other specified purposes.
(10) For the purposes of sub-paragraph (9)(a), the specified conditions are—
schedule 1 paragraph 2 10 a (a)condition 1 provided for by paragraph (2) of regulation 9 of the SDIL Regulations (exempt soft drinks: alcohol substitute drinks), and
schedule 1 paragraph 2 10 b (b)one or more of conditions 2, 3 and 4 provided for by paragraphs (3) to (5) of regulation 9 of the SDIL Regulations.
(11) For the purposes of sub-paragraph (9)(b)—
schedule 1 paragraph 2 11 a (a)the medicinal or other specified purposes are those provided for by paragraph (1) of regulation 10 of the SDIL Regulations (exempt soft drinks: for medicinal or other purposes), and
schedule 1 paragraph 2 11 b (b)the specified descriptions are the corresponding descriptions provided for in paragraph (3) of regulation 10 of the SDIL Regulations.