Sugar Sweetened Drinks Tax
The Sugar Sweetened Drinks Tax (SSDT) applies on the first supply in the State of sugar sweetened drinks. It was introduced in May 2018. The tax operates as an Excise Duty and is a self-assessed tax.
The tax applies to water and juice-based drinks which have:
- added sugar
- and
- a total sugar content of five grammes or more per 100 millilitres.
From January 2019, SSDT also applies to certain categories of plant protein drinks and drinks containing milk fats.
SSDT applies on a volumetric basis at the following rates:
| Band 1 |
€16.26 per hectolitre on drinks with a total sugar content of five grammes or more, but less than eight grammes, per 100 millilitres. |
| Band 2 |
€24.39 per hectolitre on drinks with a total sugar content of eight grammes or more per 100 millilitres. |
Suppliers are required to register with Revenue in advance of making first supplies of sugar sweetened drinks in the State. A return must be filed and any liability paid within one month after the end of the accounting period during which the supplies were made.
The data published on this webpage details the:
Statistical Dataset Metadata
| Heading | Description |
|---|
| Title |
Sugar Sweetened Drinks Tax |
| Description |
Sugar Sweetened Drinks Tax (SSDT) liabilities and volumes declared by suppliers |
| Publisher |
Office of the Revenue Commissioners |
| Contact Point |
statistics@revenue.ie
INDTstatistics@revenue.ie
|
| Keywords |
sugar sweetened drinks tax, ssdt, sugar, sugar tax |
| Publication Frequency |
Bi-monthly |
| Issue Date |
14/03/2024 |
| Date last modified |
27/06/2024 |
| Licence Type |
CC-BY |
| Method Statement |
Method Statement for Sugar Sweetened Drinks Tax |