Irish Revenue has published eBrief No. 38/18 concerning a general taxpayer guide on the new tax on sugar-sweetened beverages that was introduced as part of the Finance Act 2017.
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Sugar Sweetened Drinks Tax (SSDT) - General Taxpayer Guide
The Sugar Sweetened Drinks Tax (SSDT) is due to be commenced by the Minister for Finance with effect from 6 April 2018. The SSDT General Taxpayer Guide provides an overview of the tax, including issues such as scope, registration, and relief arrangem…