11 May 2018

Ireland implements excise tax on sugar sweetened drinks

Ireland implemented an excise tax on May 1, the Sugar Sweetened Drinks Tax (SSDT). The SDDT applies to the following products:

- Products classified within particular headings of the Combined Nomenclature (CN) — CN 2009 and 2202 (customs code)
- Products that contain added sugar
- Products that contain a natural sugar and added sugar which combined have a sugar content of 5 grams or more per 100 ml

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Document ID: 2018-0993