Question to the Ministry of Defence:

To ask the Secretary of State for Defence, with reference to the consultation entitled Strengthening the Soft Drinks Industry Levy, published on 28 April 2025, whether his Department would be exempt from any potential changes to the Soft Drinks Industry Levy, in the context of the procurement of ration packs for armed forces personnel.

Operational Ration Packs contain flavoured drink powders and fortified flavoured drink powders. The Soft Drinks Industry Levy does not apply to drinks sold as a powder and these drinks will continue to be exempt from the levy.