The tax applies to products in cans, cartons and other packaging, but not to drinks sold over-the-counter in cafes or coffee shops.
However, there will also be a “lactose allowance” to account for the naturally occurring sugars in milk.
That means some of the sweetness in milk-based drinks will not count towards the total sugar when determining their liability for the tax.
Fruit juices, alcohol-free beer and wine, and meal replacement drinks do not pay the tax.
Milk-based drinks were originally exempt due to their calcium-content.
Drinks made with plant-based milk, such as soya, oat and almond will be treated in a similar way to milk-drinks from 2028.