TC09583 - [2025] UKFTT 00865 (TC)

This is the first appeal to come before the Tribunal concerning the Soft Drinks Industry Levy (SDIL).

The appeal is brought by Millennium Cash & Carry Ltd (Appellant) against the decisions of HM Revenue and Customs (HMRC)dated 23 December 2022 to deny SDIL credit (Entitlement Decision) andassess the Appellant for SDIL in the sum of £127,857.60 (Assessments) (together Decisions). The principal dispute between the parties centres on whether HMRC has the power to assess under Schedule 8 Finance Act 2017 (FA17) where HMRC have determined that there is no entitlement to SDIL credit.

For the reasons set out below we have allowed this appeal in part. We determine that the amount due from the Appellant on the Assessments is £76,995.12.