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Ireland Issues Regulation for Sugar Sweetened Drinks Tax and Updated Guidance

11 May 2018

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Approved Changes

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Ireland

Ireland has published the Sugar Sweetened Drinks Tax Regulations 2018 and the Sugar Sweetened Drinks Tax (Electronic Transmission Of Returns) (Specified Provisions and Appointed Day) Order 2018, which provide for the implementation of the new tax effective 1 May 2018. Also published, is an updated Sugar Sweetened Drinks Tax - General Taxpayer Guide, which provides an overview of the tax, including issues such as scope, registration, and relief arrangements. The Sugar Sweetened Drinks Tax (SSDT) operates as an excise duty and applies to drinks that have added sugar and a total sugar content of 5 grams or more per 100...