The impacts of the United Kingdom’s Soft Drinks Industry Levy: a systematic scoping review of evidence across multiple domains
OSF (Open Science Framework) 2022
DOI : 10.17605/OSF.IO/ZTFAW
URL : https://osf.io/ztfaw/
As part of a wider effort to reduce sugar consumption in the UK, the UK government implemented a tax on sugar-sweetened beverages (SSB), known as the Soft Drinks Industry Levy (SDIL). The SDIL charges manufacturers of levy-eligible SSBs in tiers that depend on a drinks’ sugar content: £0.24 per litre for drinks containing ≥ 8g sugar per 100mL, £0.18 per litre for drinks containing ≥5g and <8g sugar per 100mL, and no charge for drinks containing <5g sugar per 100mL. An intentional two-year delay between the announcement (March 2016) and implementation (April 2018) of the SDIL allowed manufacturers to develop lower sugar drinks (‘reformulation’). Some products are exempt from the levy, such as pure fruit juices and milk-based beverages.