Revenue eBrief No. 100/20
04 June 2020
Sugar Sweetened Drinks Tax Compliance Procedures Manual
The Sugar Sweetened Drinks Tax (SSDT) Compliance Procedures Manual has been updated to reflect the inclusion of certain plant protein drinks and certain drinks containing milk fats in the scope of SSDT.
Section 1.4 of the Manual has been revised to include a link to the tax regulations in respect of SSDT.
Section 2 of the Manual has been updated to include the types of drinks that are now within the scope of SSDT and the method for determining if they are liable for SSDT.