Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of the Soft Drinks Industry Levy; and what assessment she has made of the potential merits increasing duties on additional (a) food and (b) drink products that cause tooth decay.

The Soft Drinks Industry Levy is recognised as a transformative health tax intervention. Following the announcement of the Levy, the average sugar content of soft drinks in scope fell 46% between 2015 and 2020. Further, the policy has been linked to 5,000 fewer cases of obesity in year 6 girls, and a 28.6% and 5.5% fall in sugar-related tooth extractions in those aged 0-4 years and 5-9 years respectively.

The ‘Strengthening the Soft Drinks Industry Levy’ consultation, published last month, seeks ways to further encourage producers to remove added sugar from soft drinks. Specifically, it sets out proposals to reduce the minimum sugar threshold at which the levy applies from 5g to 4g sugar per 100ml, and to remove the current exemptions for milk-based and milk substitute drinks with added sugar. These changes would be estimated to reduce calorie consumption by 15 million kcal per day in children and 46 million kcal per day in adults, achieving health and economic benefits of around £4.2 billion over 25 years.