Sugar Sweetened Drinks Tax (SSDT)

Reliefs

Relief from SSDT for supplies made outside the State

A full relief is available, when SSDs sourced in the State on, or after, 01 May 2018, are subsequently supplied on a commercial basis to outside the State.

The ‘exporter’ making the supply outside the State must have registered in advance with Revenue as a Sugar Sweetened Drinks Exporter (SSDE). Once registered, SSDEs may claim relief for goods supplied outside the State using ROS.

The relief operates on a repayment basis to the SSDE who is deemed to have paid the tax on the goods sourced in the State.

Claims for relief for supplies made outside the State

You may make a claim from:

• one month, after the end of the accounting peroid in which the supplies were made
• or
• not more than six months, after the end of the accounting period in which the supplies were made.

The first accounting period for which claims can be made will run from 01 May 2018 to 30 June 2018. Registered SSDEs who make relevant supplies outside the State during this period may submit a repayment claim from 01 August 2018.

From 01 January 2019, certain plant protein drinks and drinks containing milk fats are liable to SSDT. Drinks acquired before 01 January 2019 do not qualify for relief for supplies outside the State.

The following details on supplies outside the State are required on the SSDE online claim form:

• Volume in hectolitres of ready to consume drinks with a total sugar content of:
  • five grams but less than eight grams per 100 millilitres
  • eight grams or more per 100 millilitres.
• Volume in hectolitres of ready to consume drinks, that would result from the preparation of the concentrated products supplied with:
  • a total sugar content of five grams but less than eight grams per 100 millilitres
  • a total sugar content of eight grams or more per 100 millilitres.

In addition, SSDEs are required to upload a summary document detailing relevant exports during the accounting period. The details supplied will be subject to verification checks by Revenue.

If any tax relieved drinks are subsequently returned to the ‘exporter’, the amount of relief that was claimed must be repaid to Revenue by the ‘exporter’.

Relief for sugar sweetened drinks returned to suppliers

A relief may apply where goods, for which the supplier has already filed and paid SSDT, are returned to the supplier. This can be included in the online return for supplies of sugar sweetened drinks. See Returns and payments.

For detailed information regarding the Sugar Sweetened Drinks Tax (SSDT) compliance procedures, please see Further guidance. 

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