s 36 Levy rates
(1) Soft drinks industry levy is charged— (a) in the case of chargeable soft drinks that meet the higher sugar threshold, at the rate of £2.59 per 10 litres of prepared drink; (b) in the case of chargeable soft drinks that do not meet the higher sugar threshold, at the rate of £1.94 per 10 litres of prepared drink. (2) A chargeable soft drink meets the higher sugar threshold if it contains at least 8 grams of sugars (whether or not as a result of containing added sugar ingredients) per 100 millilitres of prepared drink.