Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact on small drink manufacturers, including administrative burdens, of the proposed changes to the Soft Drinks Industry Levy, including its extension to milk-based and plant-based drinks and the lowering of the sugar threshold to 4.5 g per 100 ml.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The changes to the Soft Drinks Industry Levy (SDIL) confirmed at the Budget in November 2025 were informed by the ‘Strengthening the Soft Drinks Industry Levy’ consultation, which was open from 28 April to 21 July 2025. Representations from small manufacturers, and the trade bodies representing them, were received and considered as part of this process.

On 25 November 2025, the government published its summary of responses to the consultation, including a full assessment of the impacts of the announced policy changes to the levy. This is available here:

https://www.gov.uk/government/consultations/strengthening-the-soft-drinks-industry-levy/outcome/strengthening-the-soft-drinks-industry-levy-summary-of-responses

The smallest producers, producing less than a million litres a year, will remain exempt from the SDIL.

Question to the Department for Work and Pensions:

To ask His Majesty's Government, further to the comments by Baroness Sherlock comments in reply to Lord Hunt of Wirral in the House on 18 December, whether the independent investigation into rising youth inactivity will look at incentives, in particular earnings relative to benefits and the effect of rises in the minimum wage on the attractiveness of employing young people.

Answered by Baroness Sherlock - Minister of State (Department for Work and Pensions)

The Young People and Work Report will take a holistic view to identify any and all of the factors that may be driving the increase in the number of young people who are not in education, employment, or training.

The Report’s Call for Evidence, launched on 16 December, is seeking evidence and insight to answer two questions:

1. What is stopping more young people from participating in employment, education or training?
2. What would make the biggest difference to support more young people to participate?

In answering these questions, the report’s Call for Evidence has asked for insight and evidence on a range of potential factors, including:

• The benefits and employment support systems
• The changing nature of the labour market and work,
• Any changes in the aspirations and attitudes of young people and employers

The Right Honourable Alan Milburn will author the report. He will share his interim findings with Government in Spring 2026, with final recommendations in Summer 2026.