Sugar Sweetened Drinks Tax (SSDT)

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Sugar Sweetened Drinks Tax (SSDT) became effective in Ireland from 1 May 2018.

SSDT applies to the first supply in the State of sugar sweetened drinks and the relevant supplier of such a supply to liable to account for and pay the tax. 

Water and juice based drinks which have added sugar and a sugar content of five grams or more that 100 millilitres are subject to the tax.  The drinks may be in a ready to consume or concentrated form.

Suppliers are required to register with the Revenue Commissioners in advance of making first supplies of sugar sweetened drinks within the State and the relevant tax return must be filed within one month of the end of the accounting period during which the supplies were made. 

Retailers and wholesalers who import sugar sweetened drinks need to consider whether they are making the first supply within the State.

A special relief may be available where products are being exported outside the State.

If you require further assistance in relation to Sugar Sweetened Drinks Tax (SSDT), please contact our office on +353 74 912 2820 or email mail@edwinfoley.com.