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Sugar Tax..obliged to account?

  • 21-08-2018 6:15pm
    #1
    Happy4all
    Closed Accounts Posts: 2,089 ✭✭✭


    Two scenarios

    I import a concentrated product that exceeds 5 grms per 100 mililitre. I sell in on to supermarkets etc, liable? Yes, first supplier etc.

    However, it I import the same product and sell in in my restaurant by diluting with lots of water and ice, is the Sugar Tax relevant? I am not selling a prepackaged end product. Liable or not?


Comments

  • #2
    L1011
    Registered Users, Registered Users 2 Posts: 71,190 ✭✭✭✭L1011


    Is it liable in the first place? Concentrate is usually fruit juice which isn't liable - most soft drink concentrates are saleable for human consumption as-is so can't be considered drinks.

    Postmix Irn Bru (for the five bars in the country that probably have it) would be an edge case to look at here - its <5g/L but the concentrate is clearly going to be vastly higher. Most soft drinks have a sugar and a no-sugar version; it has a sugar version that is <5g/L and no-sugar versions.


  • #3
    Happy4all
    Closed Accounts Posts: 2,089 ✭✭✭Happy4all


    L1011 wrote: »
    Is it liable in the first place? Concentrate is usually fruit juice which isn't liable - most soft drink concentrates are saleable for human consumption as-is so can't be considered drinks.

    Postmix Irn Bru (for the five bars in the country that probably have it) would be an edge case to look at here - its <5g/L but the concentrate is clearly going to be vastly higher. Most soft drinks have a sugar and a no-sugar version; it has a sugar version that is <5g/L and no-sugar versions.

    Thanks, but..

    Revenue
    "Examples of liable ready to consume sugar sweetened drinks include:

    flavoured waters
    carbonated drinks
    energy/sports drinks
    juice based drinks.
    with added sugar and a total sugar content of five grams or more per 100 millilitres.


    Examples of concentrated Sugar Sweetened Drinks include:

    Concentrated products intended for preparation at catering level to produce ready to consume drinks that are supplied directly to final consumers. Examples are post mix concentrates supplied to cinemas and restaurants.
    Concentrated products intended for "home" preparation to produce ready to consume drinks. Some examples are bottled squashes, cordials and flavoured syrups."

    I thought the product would be caught under above. But, ultimately, I think you have to be the first seller of a packaged & labelled product?


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