The UK Treasury and His Majesty’s Revenue and Customs (HMRC) have launched a series of public consultations on proposed changes to a range of taxes. These include the soft drinks industry levy, landfill tax, stamp duties, and gambling duty, along with several others.

All the announcements were made on 28 April 2025. The consultations end on 21 July 2025.

 Soft drinks industry levy

Following the recent SDIL review, this consultation sets out proposals to build on the SDIL’s success in incentivising soft drinks producers to reduce sugar content.

These proposals are:

• to reduce the minimum sugar content at which the SDIL applies to qualifying drinks from 5g to 4g. The SDIL standard rate would apply from 4g to 7.9g total sugar per 100ml, as opposed to 5g to 7.9g total sugar per 100ml currently
• to remove the exemption for milk-based drinks whilst introducing a ‘lactose allowance’ to account for the natural sugars in the milk component of these drinks
• to remove the exemption for milk substitute drinks with ‘added sugars’ beyond those sugars derived from the principal ingredient, such as oats or rice

The government welcomes your views on these proposals as part of this consultation and your feedback will inform decisions by HM Treasury ministers.

 Landfill tax

The government has published a consultation on reform of Landfill Tax. The consultation seeks proposals aimed at supporting the government’s ambition to transition to a more circular economy, simplifying the tax and reducing opportunities for error and non-compliance, and cracking down on waste crime.

This consultation closes at 11:59pm on 21 July 2025

The consultation seeks views on proposals to reform the tax, including:

• Transitioning to a single rate of Landfill Tax  by 2030
• Removing the Qualifying Fines Regime from April 2027
• Removing the exemption for filling quarries from 2027
• Removing the exemption for stabilisers used in dredged material from April 2027
• Removing the water discounting scheme from April 2027
• Increasing the rate applied to disposals at unauthorised waste sites

The consultation follows on from a call for evidence on reform of Landfill Tax in England and Northern Ireland by the previous government in November 2021 and the government response in March 2023. Responses to the 2021 call for evidence highlighted that the current approach of applying Landfill Tax rates based on material type is outdated and does not fully align with modern waste processes.

Consultation on the VAT treatment of business donations of goods to charity

This consultation seeks views on the design of a VAT relief on business donations of goods to charity for distribution to those in need, or use by the charity in the delivery of their services.

The government recognises the current VAT rules, which relieve VAT on goods donated to charity for sale (for example through a charity shop), but not for onward donation or the delivery of the charity’s services, are not aligned. These rules were designed to protect against fraud in the VAT system. We are exploring options to align the rules without compromising the security of the VAT system.

The consultation aims to better understand the different types of operating models used by businesses and charities which would be impacted, as well as gathering views on the scope of a relief, particularly eligible goods, and the design of its administration, among other topics.

Tax Treatment of Remote Gambling

This consultation invites views on a new single remote gambling duty. The consultation will run for 12 weeks and will close at midnight on 21 July 2025 Responses can be submitted on the online form.

This email address can be used to submit responses if you have accessibility requirements: remotegambling.consultation@hmrc.gov.uk.

Modernisation of the Stamp Taxes on Shares Framework – 1.5% charge

This consultation follows on from the consultation published in April 2023 that sought feedback on proposals for modernising the principal 0.5% charge for Stamp Taxes on Shares. It seeks views on proposals to modernise the 1.5% higher rate charge which applies in certain circumstances when UK securities are transferred overseas, with a focus on reducing unnecessary legislation and improving clarity.

This consultation is likely to be of interest to taxpayers, investors, businesses, tax advisors, practitioners and their representative bodies, tax lawyers and their representative bodies, stockbrokers, stock traders, stock markets, clearance services, depositary receipt issuers, and anyone that is involved with or has an interest in the buying and selling of shares and securities. This consultation closes at 11:59pm on 21 July 2025.