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Written question asked by Matt Bishop (Labour) on Tuesday, 11 November 2025, in the House of Commons. It was due for an answer on Thursday, 13 November 2025. It was answered by Dan Tomlinson (Labour) on Tuesday, 18 November 2025 on behalf of the Treasury.


Soft Drinks: Taxation

Question

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of reducing the lower threshold of the Soft Drinks Industry Levy on (a) business investment decisions in the food and drink manufacturing sector, (b) the growth of that sector and (c) (i) investment and (ii) growth by food and drink manufacturing companies in the South West.

Answer

The proposed changes to the Soft Drinks Industry Levy were subject to the ‘Strengthening the Soft Drinks Industry Levy’ consultation, which was open from 28 April to 21 July 2025. An assessment of economic and other impacts is included as part of this consultation document. This is available at

https://www.gov.uk/government/consultations/strengthening-the-soft-drinks-industry-levy.

The Government is considering the consultation responses, including those providing evidence of the potential impacts on growth and investment, prior to making a decision at Budget. If the Government decides to make changes to the levy, it will publish an updated assessment of the confirmed policy’s impacts.


Secondary information

Type
Written question
Reference
89965
Session
2024-26
Subjects
Manufacturing industries Taxation Sugar South West Soft drinks
Contains statistics
Yes
Link
View this Written question on www.parliament.uk