The soft drinks levy comes into force today (6 April), with a number of industry-leading brands having been reformulated to coincide with the tax.

Under the two-band tax, which is levied on the manufacturer, drinks containing more than 8g of added sugar per 100ml will be taxed at 24p per litre - when VAT is added, this equates to about 10p per 330ml can; while those with 5-8g of sugar per 100ml will be taxed at 18p per litre.

Products with less than 5g of added sugar are exempt, along with fruit juices, products without added sugar, and dairy-based drinks.

The government said money raised through the levy would go towards school sport.

To see which brands have been either reformulated or unchanged, and to read retailer reaction to the levy, see our feature here.