What does the Budget mean for businesses in the Consumer sector? Our tax experts explore the impact of the recent Budget with a specific focus on the consumer sector. View >
Soft drinks levy to be extended and strengthened: As part of the budget HM Treasury and the Department of Health and Social Care have announced that the sugar content levy for soft drinks is to be extended to milk products and milk alternative products from 1 January 2018. The changes will apply the charge to pre-packaged milk-based and milk-alternative drinks with added sugar, like milkshakes, flavoured milks, sweetened yoghurt drinks, chocolate milk drinks and ready-to-drink coffees. The threshold for application of the levy is also being reduced from 5g per 100g to 4.5g per 100g. A ‘lactose allowance’ will be introduced to account for naturally occurring sugars in milk. A consultation on implementation of the changes will take place in 2026. Consultation outcome > Press release >
Power to introduce visitor levy to be extended to Local Authorities: The Ministry of Housing, Communities and Local Government has announced its intention to introduce a power for Mayoral and potentially other Local Authorities in England to introduce a visitor levy on overnight stays. The Ministry has issued a consultation on scope, introduction and operation of visitor levy schemes – Responses and required by 18th February. Consultation > Press release > UK Hospitality >
Strong opposition voiced to relaxation of licensing system in England and Wales: Following a consultation by the Home Office on potential reforms relaxing various aspects of the Licensing Act 2003 regime in England and Wales the Home Office has rapidly published an analysis of responses received showing a high level of support from businesses and a high level of opposition from licensing and police authorities. The Home Office claim that ‘Responses showed broad support for an overarching objective of a consistent, transparent licensing system that empowers local authorities while promoting economic growth, cultural development, public safety and community wellbeing’. The Home Office has issued revised guidance under section 182 of the Licensing Act 2003. The Home has published a non-statutory ‘National Licensing Policy framework’ which it says Local Licensing Authorities should state how they have taken it into account when next reviewing their statements of licensing policy. Evidence > Guidance >
Founding members of WRAP sponsored packaging pact named: The Waste Resources Action programme has listed 55 organisations that have signed up to a ‘UK Packaging pact’ to be launched in April 2026. Following on from the UK Plastics Pact, the new voluntary agreement widens the focus to all materials commonly used in packaging, and the range of sectors involved in the new programme. The UK Packaging Pact intends to fill the supermarket of 2035 with products in minimal, efficient packaging designed for reuse and remove single-use packaging from our everyday waste stream ushering in more widely used easily recyclable packaging, with reduced carbon. It will continue to act to eliminate problematic and unnecessary packaging items. View >