SCHEDULE 1Categories of specified food

Category 1

2.—(1) The following provisions apply for the purposes of this category.

(2) “Soft drink” means—

(a)a beverage of an alcoholic strength not exceeding 1.2%, or

(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—

(a)diluted,

(b)combined with crushed ice, or processed so as to create crushed ice,

(c)combined with carbon dioxide, or

(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—

(a)a soft drink within the meaning of paragraph 2(2)(a),

(b)a soft drink within the meaning of paragraph 2(2)(b), or

(c)a beverage that would result from preparing a liquid or a powder within paragraph 2(2)(b)—

(i)in a specified manner (see paragraph 2(3)), and

(ii)in accordance with the relevant dilution ratio.

(5) The “relevant dilution ratio” means—

(a)the dilution ratio stated on, or calculated by reference to information stated on, the packaging of the soft drink, or

(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—

(a)calorific monosaccharides or disaccharides;

(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)—

(a)“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”);

(b)“vegetable juice” is to be interpreted in accordance with regulation 6 of the SDIL Regulations (sugar content condition: vegetable juice);

(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”—

(a)soft drinks which are similar to a particular kind of alcoholic beverage and which meet specified conditions;

(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—

(a)condition 1 provided for by paragraph (2) of regulation 9 of the SDIL Regulations (exempt soft drinks: alcohol substitute drinks), and

(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)—

(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

(b)the specified descriptions are the corresponding descriptions provided for in paragraph (3) of regulation 10 of the SDIL Regulations.