{"id":3611,"date":"2018-03-01T00:00:00","date_gmt":"2018-02-28T22:00:00","guid":{"rendered":"https:\/\/www.ban.co.za\/ban-clients\/the-sour-taste-of-the-sugar-beverages-tax\/"},"modified":"2022-06-17T14:27:34","modified_gmt":"2022-06-17T12:27:34","slug":"the-sour-taste-of-the-sugar-beverages-tax","status":"publish","type":"post","link":"https:\/\/www.ban.co.za\/ban-clients\/the-sour-taste-of-the-sugar-beverages-tax\/","title":{"rendered":"The Sour Taste of the Sugar Beverages\u2019 Tax"},"content":{"rendered":"<p><span style=\"color: #000080;\"><strong>By Lindi-Ann Jonker<\/strong><\/span><\/p>\n<p><span style=\"color: #282828;\">Whether limiting sugar tax to sugar sweetened beverages alone would help curb South African\u2019s growing obesity epidemic and associated conditions such as type 2 diabetes and have any meaningful impact without considering a multi-pronged approach to the problem is largely debatable, but falls outside the scope of this article.<\/span><\/p>\n<p><span style=\"color: #282828;\">South African Revenue Services (SARS) joins the UK and Ireland who will be collecting the Sugary Beverages levy (SBL) as from 1<sup>st<\/sup> April 2018.<\/span><\/p>\n<p><span style=\"color: #282828;\">This levy under the Health Promotions Levy on Sugary Beverages falls under the Rates and Monetary Amounts and Revenue Laws Amendment Bill, 2017, as promulgated in Parliament on the 5<sup>th<\/sup> December 2017.<\/span><\/p>\n<p><span style=\"color: #282828;\">The new levy is part of government\u2019s programme to prevent and control non-communicable diseases (NCDs) and to assist in the prevention and control of obesity.\u00a0 South Africans are the 8<sup>th<\/sup> highest consumers of sugar in the world.<\/span><\/p>\n<p><span style=\"color: #282828;\">The SBL levy is fixed at 2.1 cents per gram of sugar content that exceeds four grams per 100ml, which means that the first 4 grams per 100ml are levy free.<\/span><\/p>\n<p><span style=\"color: #282828;\">Sugary beverages subject to the levy include:<\/span><\/p>\n<ul>\n<li><span style=\"color: #282828;\">Chocolate and other food preparations containing cocoa:<\/span>\n<ul>\n<li><span style=\"color: #282828;\">Cocoa powder containing added sugar for the preparation of making beverages<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #282828;\">Syrups and other concentrates or preparations for making for making beverages <strong>not<\/strong> having a basis of fruit juice excluding drinking straws containing flavouring preparations;<\/span><\/li>\n<li><span style=\"color: #282828;\">Syrups and other concentrates or preparations for making for making beverages <strong>with<\/strong> a basis of fruit juice excluding drinking straws containing flavouring preparations;<\/span><\/li>\n<li><span style=\"color: #282828;\">Drinking straws containing flavouring preparations;<\/span><\/li>\n<li><span style=\"color: #282828;\">Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured in sealed containers holding 2.5 litres or less;<\/span><\/li>\n<li><span style=\"color: #282828;\">Non-alcoholic beer in sealed containers holding 2.5 litres or less, excluding those with a basis of milk;<\/span><\/li>\n<li><span style=\"color: #282828;\">Fizzy soda\u2019s.<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.ban.co.za\/ban-clients\/wp-content\/uploads\/2021\/10\/images.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2651\" src=\"https:\/\/www.ban.co.za\/ban-clients\/wp-content\/uploads\/2021\/10\/images.jpg\" alt=\"SBL levy\" width=\"299\" height=\"199\" \/><\/a><\/p>\n<p><span style=\"color: #282828;\">SBL will be paid in addition to any other Customs and Excise Duty and will be levied on sugar content, meaning both intrinsic and added sugar as well as sweetening matter (syrups and other concentrates, not having the basis of fruit juice).<\/span><\/p>\n<p><span style=\"color: #282828;\">The sugar content will be calculated as certified on a recognised test report from a testing facility accredited with SANAS or ILAC (South African National Accreditation System or International Laboratory Accreditation).\u00a0 In the absence of a valid test report, a deemed sugar content of 20 grams per 100 ml will be assumed.\u00a0 Powder and liquid sugar concentrates will be calculated on the total volume of the prepared beverage.<\/span><\/p>\n<p><span style=\"color: #282828;\">All manufacturers are required to register from February 2018 but only those manufacturers with a total annual sugar content in excess of 500 kg per year need to be licensed and will pay the SBL. This means that non-commercial or micro manufacturers are expected to register but will not be subject to the SBL. Licencing and registration of manufacturers with SARS is to be completed by 16<sup>th<\/sup> March 2018.<\/span><\/p>\n<p><span style=\"color: #282828;\">The levy will affect all sugary beverages which have been manufactured in or imported into South Africa.\u00a0 Imported products will be taxed when they are cleared for home consumption and locally manufactured products will be taxed at source.<\/span><\/p>\n<p><span style=\"color: #282828;\">SBL is a domestic consumption tax and is therefore not payable on sugary beverages that are exported.<\/span><\/p>\n<p><span style=\"color: #282828;\">Licensed manufacturers must declare and pay the SBL within 30 days after the end of the calendar month.\u00a0 SBL returns and payments can be submitted electronically via SARS E-Filing and at Customs and Excise branches.<\/span><\/p>\n<p><span style=\"color: #282828;\">South Africa joins the UK, Ireland, Portugal, India, Saudi Arabia and Thailand, who have introduced similar taxes.\u00a0 South Africans can expect to pay, on average, 11% more for sugary drinks with fruit juices (where sugar occurs naturally) remaining exempt from this levy for now.<\/span><\/p>\n<p><a href=\"https:\/\/ban.co.za\/wp-content\/uploads\/2018\/02\/Lindi-Jonker-Updated.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2642\" src=\"https:\/\/www.ban.co.za\/ban-clients\/wp-content\/uploads\/2021\/10\/Lindi-Jonker-Updated-267x400-1.jpg\" alt=\"Lindi Jonker \" width=\"161\" height=\"241\" \/><\/a><\/p>\n<p><strong><em>Lindi Jonker, of Business Accounting Network is the franchise owner of the area practice at N1 City, Cape Town.<\/em><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #282828;\"><b>DISCLAIMER:<\/b> This publication is provided by BAN Business Accounting Network cc for information only, and does not constitute the provision of professional advice of any kind.\u00a0 The information provided herein should not be used as a substitute for consultation with professional advisers.\u00a0 Before making any decision or taking any action, you should consult a professional advisor who has been provided with the pertinent facts relevant to your particular situation.\u00a0 No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher.<\/span><\/p>\n<p><span style=\"color: #282828;\"><b>COPYRIGHT:<\/b> \u00a9BAN Business Accounting Network cc.\u00a0 All rights reserved.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>By Lindi-Ann Jonker Whether limiting sugar tax to sugar sweetened beverages alone would help curb South African\u2019s growing obesity epidemic and associated conditions such as type 2 diabetes and have any meaningful impact without considering a multi-pronged approach to the problem is largely debatable, but falls outside the scope of this article. South African Revenue&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3614,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"post_series":[],"class_list":["post-3611","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","entry","has-media"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Sour Taste of the Sugar Beverages\u2019 Tax | BAN Clients<\/title>\n<meta name=\"description\" content=\"South Africans can expect to pay, on average, 11% more for sugary drinks, with fruit juices (where sugar occurs naturally) remaining exempt from this levy for now.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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