Question to the HM Treasury:

To ask the Chancellor of the Exchequer, which (a) lower-strength and (b) alcohol-free alcohol substitute (i) products and (ii) brands are exempted from the Soft Drinks Industry Levy.

HMRC does not maintain a list of products and brands that are exempt from the Soft Drinks Industry Levy and there is no requirement for such drinks to be reported to HMRC.

The question of whether a particular product is exempt therefore depends on the specific facts and content of any given soft drink. Further guidance is provided at: https://www.gov.uk/guidance/check-if-your-drink-is-liable-for-the-soft-drinks-industry-levy.