On 29 March 2019, the Seychelles Ministry of Finance issued the Excise Tax (Imposition of Sugar Tax on Drinks) Regulations 2019. The regulations provide for the implementation of a sugar tax effective from 1 April 2019 at a rate of SCR 4 per liter on drinks with sugar content in excess of 5 grams per 100ml. Drinks subject to the tax are specified in the schedule included as part of the regulations, with a specific exemption provided for fresh local fruit drinks without any additives and plain milk.