Finance Act 2017
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PART 2 Excise | ||
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Chapter 1 Sugar Sweetened Drinks Tax | ||
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Interpretation (Chapter 1) | ||
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35. In this Chapter and in Schedule 4— | ||
“accounting period” means a period of 2 calendar months or such other period as the Commissioners may prescribe for the purposes of payment and returns under section 39 ; | ||
“added sugar” means— | ||
(a) sugar, or | ||
(b) substances containing sugar, except for juices, | ||
that is or are combined with other ingredients in the production or manufacture of prepacked ready to consume sugar sweetened drinks or prepacked concentrated sugar sweetened drinks; | ||
“CN Code” means a Community subdivision to the combined nomenclature of the European Communities referred to in Article 1 of Council Regulation (EEC) No. 2658/87 of 23 July 198715 as amended by Commission Implementing Regulation (EU) No. 1821/2016 of 6 October 2016 16 ; | ||
“Commissioners” means the Revenue Commissioners; | ||
“concentrated” means a prepacked liquid or solid that requires preparation before consumption as a beverage; | ||
“exporter” means a person who supplies sugar sweetened drinks on a commercial basis outside the State where the sugar sweetened drinks have been acquired in the State by that person; | ||
“food information” has the meaning assigned to it by Article 2 of Regulation (EU) No. 1169/2011 17 on the provision of food information to consumers; | ||
“food supplement” has the meaning assigned to it by the European Communities (Food Supplements) Regulations 2007 ( S.I. No. 506 of 2007 ); | ||
“first supplied”, where express provision is not made in this behalf, means the first time a supply is made within the State by a supplier; | ||
“juice” means any fruit or vegetable juice falling within CN Code heading 2009 that does not contain added sugar; | ||
“label” has the meaning assigned to it by Article 2 of Regulation (EU) No. 1169/2011 on the provision of food information to consumers; | ||
“officer” means an officer of the Commissioners; | ||
“prepacked” has the meaning assigned to it by Article 2 of Regulation (EU) No. 1169/2011 on the provision of food information to consumers; | ||
“preparation” means the addition of water, ice or carbon dioxide, or any combination of these substances, in a manner detailed on the label, packaging or accompanying documentation of the sugar sweetened drink, to give rise to a beverage that is ready to consume; | ||
“prescribed” means prescribed by regulations made by the Commissioners under section 45 ; | ||
“ready to consume” means intended for direct consumption by a consumer; | ||
“related company” has the meaning assigned to it by the Companies Act 2014 ; | ||
“sugar” has the meaning assigned to it by Annex 1 of Regulation (EU) No. 1169/2011 on the provision of food information to consumers; | ||
“sugar content” means the number of grams of sugar per 100 millilitres of sugar sweetened drink in ready to consume form; | ||
“sugar sweetened drink” means— | ||
(a) a prepacked, ready to consume beverage, containing added sugar and which falls within CN Code headings 2009 and 2202 except for beverages falling within CN Code subheadings 2202 91 00, 2202 99 11, 2202 99 15, 2202 99 91, 2202 99 95, 2202 99 99 and alcohol free wines falling within CN Code subheading 2202 99 19, other than— | ||
(i) food supplements, or | ||
(ii) products exempted by the European Union (Provision of Food Information to Consumers) (Amendment) (No. 2) Regulations 2016 ( S.I. No. 559 of 2016 ) from requirements to provide specific food information on labels, packaging or accompanying documentation, | ||
(b) a prepacked, concentrated substance in liquid or solid form, containing added sugar, which requires preparation before consumption by the final consumer and which, after such preparation, has the same characteristics as beverages referred to in paragraph (a), other than— | ||
(i) food supplements, or | ||
(ii) products exempted by the European Union (Provision of Food Information to Consumers) (Amendment) (No. 2) Regulations 2016 ( S.I. No. 559 of 2016 ) from requirements to provide specific food information on labels, packaging or accompanying documentation, | ||
or | ||
(c) a beverage prepared from a substance referred to in paragraph (b) and which is ready to consume; | ||
“supplier” means— | ||
(a) except where paragraph (b) applies, a taxable person within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010 , or | ||
(b) an accountable person for the purposes of Part 2 of the Value-Added Tax Consolidation Act 2010 , | ||
who supplies sugar sweetened drinks; | ||
“supply” means the supply of a quantity of sugar sweetened drink to another person, other than— | ||
(a) the supply or self-supply of a beverage prepared from a prepacked concentrated sugar sweetened drink for private domestic use, | ||
(b) the supply of sugar sweetened drinks between related companies, or | ||
(c) the supply of a beverage prepared from a prepacked concentrated sugar sweetened drink which has already been supplied in the State; | ||
“tax” means sugar sweetened drinks tax within the meaning of section 36 . | ||