By bizn_fun 
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 also be brought into the scope of the tax and treated in a similar way to milk-drinks from 2028.
The new lower threshold means Pepsi, Lucozade, Irn Bru and Fanta and San Pellegrino Limonata, whose sugar levels come in under the current 5mg limit, will in future be liable for the tax.